{"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":"99","heading":"Amendment of Fourth Schedule","text":"Excise Amendment of Fourth Schedule 99.  In the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), the Fourth Schedule shall, with effect from the 1st May, 2022, be amended in the manner specified in the Fourth Schedule.","html":"<p><i>Excise</i></p><p><b>Amendment of Fourth Schedule</b></p><p><b>99. </b> In the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), the Fourth Schedule shall, with effect from the 1st May, 2022, be amended in the manner specified in the Fourth Schedule.</p>","words":44,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2022/section/99/","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."}