{"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":"156","heading":"Amendment of section 132","text":"Amendment of section 132. 156.  In section 132 of the Central Goods and Services Tax Act, in sub-section (1),— (a) | clauses (g), (j) and (k) shall be omitted; (b) | in clause (l), for the words, brackets and letters \"clauses (a) to (k)\", the words, brackets and letters \"clauses (a) to (f) and clauses (h) and (i)\" shall be substituted; (c) | in clause (iii), for the words \"any other offence\", the words, brackets and letter\"an offence specified in clause (b),\" shall be substituted; (d) | in clause (iv), the words, brackets and letters \"or clause (g) or clause (j)\" shall be omitted.","html":"<p><b>Amendment of section 132.</b></p><p><b>156. </b> In section 132 of the Central Goods and Services Tax Act, in sub-section (1),—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>clauses (<i>g</i>), (<i>j</i>) and (<i>k</i>) shall be omitted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in clause (<i>l</i>), for the words, brackets and letters \"clauses (<i>a</i>) to (<i>k</i>)\", the words, brackets and letters \"clauses (<i>a</i>) to (<i>f</i>) and clauses (<i>h</i>) and (<i>i</i>)\" shall be substituted;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>in clause (<i>iii</i>), for the words \"any other offence\", the words, brackets and letter\"an offence specified in clause (<i>b</i>),\" shall be substituted;</td></tr><tr><td>(<i>d</i>)</td><td></td><td>in clause (<i>iv</i>), the words, brackets and letters \"or clause (<i>g</i>) or clause (<i>j</i>)\" shall be omitted.</td></tr></table></div>","words":104,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2023/section/156/","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."}