{"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":"120","heading":"Amendment of section 152","text":"Amendment of section 152. 120. In section 152 of the Central Goods and Services Tax Act,–– (a) | in sub-section (1),–– (i) | the words \"of any individual return or part thereof\" shall be omitted; (ii) | after the words \"any proceedings under this Act\", the words \"without giving an opportunity of being heard to the person concerned\" shall be inserted; (b) | sub-section (2) shall be omitted.","html":"<p><b>Amendment of section 152.</b></p><p><b>120. </b>In section 152 of the Central Goods and Services Tax Act,––</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in sub-section (<i>1</i>),––</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>the words \"of any individual return or part thereof\" shall be omitted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>after the words \"any proceedings under this Act\", the words \"without giving an opportunity of being heard to the person concerned\" shall be inserted;</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>b</i>)</td><td></td><td>sub-section (<i>2</i>) shall be omitted.</td></tr></table></div>","words":68,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2021/section/120/","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."}