{"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":"90","heading":"Amendment of section 5","text":"Amendment of section 5. 90. In section 5 of the Customs Act, in sub-section (3), for the words and figures \"Chapter XV and section 108\", the words, figures, brackets and letter \"Chapter XV, section 108 and sub-section (1D) of section 110\" shall be substituted.","html":"<p><b>Amendment of section 5.</b></p><p><b>90. </b>In section 5 of the Customs Act, in sub-section (<i>3</i>), for the words and figures \"Chapter XV and section 108\", the words, figures, brackets and letter \"Chapter XV, section 108 and sub-section (<i>1D</i>) of section 110\" shall be substituted.</p>","words":44,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2021/section/90/","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."}