{"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":"89","heading":"Amendment of section 2","text":"CHAPTER IV INDIRECT TAXES Customs Amendment of section 2. 89. In the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), in section 2, after clause (7A), the following clause shall be inserted, namely:–– '(7B) \"common portal\" means the Common Customs Electronic Portal referred to in section 154C;'.","html":"<p><i><b>CHAPTER IV</b></i></p><p><b>INDIRECT TAXES</b></p><p><i>Customs</i></p><p><b>Amendment of section 2.</b></p><p><b>89. </b>In the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), in section 2, after clause (<i>7A</i>), the following clause shall be inserted, namely:––</p><p>'(<i>7B</i>) \"common portal\" means the Common Customs Electronic Portal referred to in section 154C;'.</p>","words":52,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2021/section/89/","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."}