{"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":"135","heading":"Amendment of First Schedule","text":"Amendment of First Schedule. 135.  In the Customs Tariff Act, the First Schedule shall— (a) | be amended in the manner specified in the Second Schedule; (b) | be also amended in the manner specified in the Third Schedule; (c) | with effect from the 1st May, 2023, be also amended in the manner specified in the Fourth Schedule; (d) | with effect from the 1st April, 2023, be also amended in the manner specified in the Seventh Schedule;","html":"<p><b>Amendment of First Schedule.</b></p><p><b>135. </b> In the Customs Tariff Act, the First Schedule shall—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>be amended in the manner specified in the Second Schedule;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>be also amended in the manner specified in the Third Schedule;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>with effect from the 1st May, 2023, be also amended in the manner specified in the Fourth Schedule;</td></tr><tr><td>(<i>d</i>)</td><td></td><td>with effect from the 1st April, 2023, be also amended in the manner specified in the Seventh Schedule;</td></tr></table></div>","words":79,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2023/section/135/","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."}