{"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":"93","heading":"Amendment of section 46","text":"Amendment of section 46. 93. In section 46 of the Customs Act, in sub-section (3),–– (i) | in the opening portion, for the words and brackets \"before the end of the next day following the day (excluding holidays)\", the words and brackets \"before the end of the day (including holidays) preceding the day\" shall be substituted; (ii) | for the words \"Provided that\", the following shall be substituted, namely:–– \"Provided that the Board may, in such cases as it may deem fit, prescribe different time limits for presentation of the bill of entry, which shall not be later than the end of the day of such arrival: Provided further that\"; (iii) | for the words \"Provided further that\", the words \"Provided also that\" shall be substituted.","html":"<p><b>Amendment of section 46.</b></p><p><b>93. </b>In section 46 of the Customs Act, in sub-section (<i>3</i>),––</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in the opening portion, for the words and brackets \"before the end of the next day following the day (excluding holidays)\", the words and brackets \"before the end of the day (including holidays) preceding the day\" shall be substituted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>for the words \"Provided that\", the following shall be substituted, namely:––</td></tr><tr><td></td><td></td><td>\"Provided that the Board may, in such cases as it may deem fit, prescribe different time limits for presentation of the bill of entry, which shall not be later than the end of the day of such arrival:</td></tr><tr><td></td><td></td><td><b>Provided</b> further that\";</td></tr><tr><td>(<i>iii</i>)</td><td></td><td>for the words \"Provided further that\", the words \"Provided also that\" shall be substituted.</td></tr></table></div>","words":126,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2021/section/93/","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."}