{"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":"129","heading":"Amendment of Section 168","text":"Amendment of section 168 129. In section 168 of the Central Goods and Services Tax Act, in sub-section (2), for the words, brackets and figures \"sub-section (5) of section 66, sub-section (1) of section 143\", the words, brackets and figures \"sub-section (1) of section 143, except the second proviso thereof\" shall be substituted.","html":"<p><b>Amendment of section 168</b></p><p><b>129. </b>In section 168 of the Central Goods and Services Tax Act, in sub-section (<i>2</i>), for the words, brackets and figures \"sub-section (<i>5</i>) of section 66, sub-section (<i>1</i>) of section 143\", the words, brackets and figures \"sub-section (<i>1</i>) of section 143, except the second proviso thereof\" shall be substituted.</p>","words":53,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2020/section/129/","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."}