{"act":{"id":"finance-act-2020","short_title":"The Finance Act, 2020","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2020-2021.","act_number":null,"act_year":2020,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":157,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2020/"},"unit":"section","section":{"number":"109","heading":"Amendment of Section 28AAA","text":"Amendment of section 28AAA 109. In section 28AAA of the Customs Act, (13 of 2018) in sub-section (1),-- (a) | for the words \"by such person\", the words \"or any other law, or any scheme of the Central Government, for the time being in force, by such person\" shall be substituted; (b) | after the words \"the rules\", the words \"or regulations\" shall be inserted; (c) | in Explanation 1, for the words \"with respect to\", the words, figures and letter \"or duty credit issued under section 51B, with respect to\" shall be substituted.","html":"<p><b>Amendment of section 28AAA</b></p><p><b>109. </b>In section 28AAA of the Customs Act, (13 of 2018) in sub-section (<i>1</i>),--</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>for the words \"by such person\", the words \"or any other law, or any scheme of the Central Government, for the time being in force, by such person\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>after the words \"the rules\", the words \"or regulations\" shall be inserted;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>in <i>Explanation 1</i>, for the words \"with respect to\", the words, figures and letter \"or duty credit issued under section 51B, with respect to\" shall be substituted.</td></tr></table></div>","words":94,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2020/section/109/","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."}