{"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":"137","heading":"Amendment of Section 2","text":"Amendment of section 2 137. In section 2 of the Union Territory Goods and Services Tax Act, in clause (8), for sub-clauses (iii) and (iv), the following sub-clauses shall be substituted, namely:- ''(iii) Dadra and Nagar Haveli and Daman and Diu; (iv) Ladakh;\".","html":"<p><b>Amendment of section 2</b></p><p><b>137. </b>In section 2 of the Union Territory Goods and Services Tax Act, in clause (<i>8</i>), for sub-clauses (<i>iii</i>) and (<i>iv</i>), the following sub-clauses shall be substituted, namely:-</p><p>''(<i>iii</i>) Dadra and Nagar Haveli and Daman and Diu;</p><p>(<i>iv</i>) Ladakh;\".</p>","words":43,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2020/section/137/","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."}