{"act":{"id":"finance-act-2019-no-2","short_title":"The Finance Act, 2019 (No. 2)","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2019-2020.","act_number":null,"act_year":2019,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":217,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/"},"unit":"section","section":{"number":"91","heading":"Amendment of Fourth Schedule","text":"Central Excise Amendment of Fourth Schedule 91. In the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), in Chapter 27, for the entry in column (4) occurring against tariff item 2709 20 00, the entry \"Re.1 per tonne\" shall be substituted.","html":"<p><i>Central Excise</i></p><p><b><b>Amendment of Fourth Schedule</b></b></p><p><b><b>91</b></b>. In the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), in Chapter 27, for the entry in column (<i>4</i>) occurring against tariff item 2709 20 00, the entry \"Re.1 per tonne\" shall be substituted.</p>","words":44,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/91/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}