{"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":"95","heading":"Insertion of new section 135AA","text":"Insertion of new section 135AA. 95.  After section 135A of the Customs Act, the following section shall be inserted, namely:— '135AA Protection of data.— (1) If a person publishes any information, that is furnished to customs by an exporter or importer under this Act, relating to the value or classification or quantity of goods entered for export from India, or import into India, along with the identity of the persons involved or in a manner that leads to disclosure of such identity, unless required so to do under any law for the time being in force or by specific authorisation of such exporter or importer, he shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to fifty thousand rupees, or with both. (2) Nothing contained in this section shall apply to— (a) | any publication made by or on behalf of the Central Government; (b) | data sourced from any publication made by or on behalf of the Central Government for analysis of trends in India's international trade and dissemination thereof. Explanation.--For the purposes of this section, the expression \"publishes\" includes reproducing the information in printed or electronic form and making it available for the public. '.","html":"<p><b>Insertion of new section 135AA.</b></p><p><b>95. </b> After section 135A of the Customs Act, the following section shall be inserted, namely:—</p><p>'135AA <i>Protection of data.—</i> (1) If a person publishes any information, that is furnished to customs by an exporter or importer under this Act, relating to the value or classification or quantity of goods entered for export from India, or import into India, along with the identity of the persons involved or in a manner that leads to disclosure of such identity, unless required so to do under any law for the time being in force or by specific authorisation of such exporter or importer, he shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to fifty thousand rupees, or with both.</p><p><span class=\"num\">(2)</span> Nothing contained in this section shall apply to—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>any publication made by or on behalf of the Central Government;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>data sourced from any publication made by or on behalf of the Central Government for analysis of trends in India's international trade and dissemination thereof.</td></tr></table></div><p><i>Explanation</i>.--For the purposes of this section, the expression \"publishes\" includes reproducing the information in printed or electronic form and making it available for the public. '.</p>","words":208,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2022/section/95/","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."}