{"act":{"id":"finance-act-2022","short_title":"The Finance Act, 2022","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2022-2023.","act_number":"6","act_year":2022,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":134,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2022/"},"unit":"section","section":{"number":"91","heading":"Amendment of section 28H","text":"Amendment of section 28H. 91.  In section 28H of the Customs Act,— (a) | in sub-section (1), after the words \"an application in such form and in such manner\", the words \"and accompanied by such fee\" shall be inserted; (b) | sub-section (3) shall be omitted; (c) | in sub-section (4), for the words \"within thirty days from the date of the application\", the words \"at any time before an advance ruling is pronounced\" shall be substituted.","html":"<p><b>Amendment of section 28H.</b></p><p><b>91. </b> In section 28H of the Customs Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in sub-section (1), after the words \"an application in such form and in such manner\", the words \"and accompanied by such fee\" shall be inserted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>sub-section (3) shall be omitted;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>in sub-section (4), for the words \"within thirty days from the date of the application\", the words \"at any time before an advance ruling is pronounced\" shall be substituted.</td></tr></table></div>","words":77,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2022/section/91/","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."}