{"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":"147","heading":"Amendment of Eighth schedule to Act 20 of 2002","text":"PART IV AMENDMENT TO THE FINANCE ACT, 2002 Amendment of Eighth Schedule to Act 20 of 2002. 147. In the Finance Act, 2002, in the Eighth Schedule,— (a) | against Item No. 1, for the entry in column (3), the entry \"Rs. 18 per litre\" shall be substituted; (b) | against Item No. 2, for the entry in column (3), the entry \"Rs. 12 per litre\" shall be substituted.","html":"<p><i><b>PART IV</b></i></p><p><b>AMENDMENT TO THE FINANCE ACT, 2002</b></p><p><b>Amendment of Eighth Schedule to Act 20 of 2002.</b></p><p><b>147.</b> In the Finance Act, 2002, in the Eighth Schedule,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>against Item No. 1, for the entry in column (3), the entry \"Rs. 18 per litre\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>against Item No. 2, for the entry in column (3), the entry \"Rs. 12 per litre\" shall be substituted.</td></tr></table></div>","words":69,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2020/section/147/","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."}