{"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":"122","heading":"Amendment of Section 30","text":"Amendment of section 30 122. In section 30 of the Central Goods and Services Tax Act, in sub-section (1), for the proviso, the following proviso shall be substituted, namely:- \"Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,- (a) | by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days; (b) | by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).\".","html":"<p><b>Amendment of section 30</b></p><p><b>122. </b>In section 30 of the Central Goods and Services Tax Act, in sub-section (<i>1</i>), for the proviso, the following proviso shall be substituted, namely:-</p><p>\"Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,-</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (<i>a</i>).\".</td></tr></table></div>","words":91,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2020/section/122/","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."}