{"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":"152","heading":"Amendment of Act 12 of 1974","text":"Amendment of Act 12 of 1974. 152. In the Economic Offences (Inapplicability of Limitation) Act, 1974, in the Schedule, after serial number 21 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:— \"22. The Prohibition of Benami Property Transactions Act, 1988 (45 of 1988); 23. The Central Goods and Services Tax Act, 2017 (12 of 2017); 24. The Integrated Goods and Services Tax Act, 2017 (13 of 2017); 25. The Union Territory Goods and Services Tax Act, 2017 (14 of 2017); and 26. The Goods and Services (Compensation to States) Act, 2017 (15 of 2017).\".","html":"<p><b>Amendment of Act 12 of 1974.</b></p><p><b>152. </b>In the Economic Offences (Inapplicability of Limitation) Act, 1974, in the Schedule, after serial number 21 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:—</p><p>\"22. The Prohibition of <i>Benami</i> Property Transactions Act, 1988 (45 of 1988);</p><p>23. The Central Goods and Services Tax Act, 2017 (12 of 2017);</p><p>24. The Integrated Goods and Services Tax Act, 2017 (13 of 2017);</p><p>25. The Union Territory Goods and Services Tax Act, 2017 (14 of 2017); and</p><p>26. The Goods and Services (Compensation to States) Act, 2017 (15 of 2017).\".</p>","words":101,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2021/section/152/","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."}