{"act":{"id":"finance-act-2023","short_title":"The Finance Act, 2023","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2023-2024.","act_number":"8","act_year":2023,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":181,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2023/"},"unit":"section","section":{"number":"132","heading":"Amendment of section 157","text":"Amendment of section 157. 132.  In the Customs Act, in section 157, in sub-section (2), after clause (c), the following clause shall be inserted, namely:— \"(ca) the manner and conditions for payment of duty and removal of goods under clause (C) of sub-section (1) of section 65A;\".","html":"<p><b>Amendment of section 157.</b></p><p><b>132. </b> In the Customs Act, in section 157, in sub-section (2), after clause (<i>c</i>), the following clause shall be inserted, namely:—</p><p>\"(<i>ca</i>) the manner and conditions for payment of duty and removal of goods under clause (C) of sub-section (1) of section 65A;\".</p>","words":47,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2023/section/132/","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."}