{"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":"Eighth Schedule","heading":"Eighth Schedule","text":"THE EIGHTH SCHEDULE [See section 122(1) ] Notification number and date | Amendment | Date of effect (1) | (2) | (3) G.S.R.747 (E), dated the 30th June, 2017 [No. S031011/25/20170ST-I-DoR, dated the 30th June, 2017] | In the said notification, in the Table, against serial number 2, in column (3), for the figures and words \"24 per cent.\", the figures and words \"18 per cent.\" shall be substituted. | 1st July, 2017.","html":"<p>THE EIGHTH SCHEDULE</p><p>[<i>See </i>section 122(<i>1</i>) ]</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>Notification number and date</td><td></td><td>Amendment</td><td></td><td>Date of effect</td></tr><tr><td>(1)</td><td></td><td>(2)</td><td></td><td>(3)</td></tr><tr><td>G.S.R.747 (<i>E</i>), dated the 30th June, 2017 [No. S031011/25/20170ST-I-DoR, dated the 30th June, 2017]</td><td></td><td>In the said notification, in the Table, against serial number 2, in column (3), for the figures and words \"24 per cent.\", the figures and words \"18 per cent.\" shall be substituted.</td><td></td><td>1st July, 2017.</td></tr></table></div>","words":73,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2022/section/Eighth%20Schedule/","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."}