{"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":"172","heading":"Amendment of Seventh Schedule to Act 14 of 2001","text":"PART VI Amendment to the Finance Act, 2001 Amendment of Seventh Schedule to Act 14 of 2001. 172.  In the Finance Act, 2001, the Seventh Schedule shall be amended in the manner specified in the Sixth Schedule.","html":"<p><b>PART VI</b></p><p><b>Amendment to the Finance Act, 2001</b></p><p><b>Amendment of Seventh Schedule to Act 14 of 2001.</b></p><p><b>172. </b> In the Finance Act, 2001, the Seventh Schedule shall be amended in the manner specified in the Sixth Schedule.</p>","words":37,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2023/section/172/","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."}