{"act":{"id":"finance-act-2021","short_title":"The Finance Act, 2021","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2021-2022.","act_number":null,"act_year":2021,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":180,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2021/"},"unit":"section","section":{"number":"104","heading":"Amendment of First Schedule","text":"Amendment of First Schedule. 104. In the Customs Tariff Act, the First Schedule shall,–– (i) | be amended in the manner specified in the Second Schedule; (ii) | with effect from the 1st April, 2021, be also amended in the manner specified in the Third Schedule; and (iii) | with effect from the 1st January, 2022, be also amended in the manner specified in the Fourth Schedule.","html":"<p><b>Amendment of First Schedule.</b></p><p><b>104. </b>In the Customs Tariff Act, the First Schedule shall,––</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>be amended in the manner specified in the Second Schedule;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>with effect from the 1st April, 2021, be also amended in the manner specified in the Third Schedule; and</td></tr><tr><td>(<i>iii</i>)</td><td></td><td>with effect from the 1st January, 2022, be also amended in the manner specified in the Fourth Schedule.</td></tr></table></div>","words":67,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2021/section/104/","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."}