{"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":"Sixth Schedule","heading":"Sixth Schedule","text":"THE SIXTH SCHEDULE (See section 172) In the Seventh Schedule to the Finance Act, 2001,— (i) | for the entry in column (4) occurring against tariff item 2402 20 10, the entry \"Rs. 230 per thousand\" shall be substituted; (ii) | for the entry in column (4) occurring against tariff item 2402 20 20, the entry \"Rs. 290 per thousand\" shall be substituted; (iii) | for the entry in column (4) occurring against tariff items 2402 20 30 and 2402 20 40, the entry \"Rs. 510 per thousand\" shall be substituted; (iv) | for the entry in column (4) occurring against tariff item 2402 20 50, the entry \"Rs. 630 per thousand\" shall be substituted; (v) | for the entry in column (4) occurring against tariff item 2402 20 90, the entry \"Rs. 850 per thousand\" shall be substituted; (vi) | for the entry in column (4) occurring against tariff item 2402 90 10, the entry \"Rs. 690 per thousand\" shall be substituted.","html":"<p><b>THE SIXTH SCHEDULE</b></p><p>(<i>See </i>section 172)</p><p>In the Seventh Schedule to the Finance Act, 2001,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>for the entry in column (4) occurring against tariff item 2402 20 10, the entry \"Rs. 230 per thousand\" shall be substituted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>for the entry in column (4) occurring against tariff item 2402 20 20, the entry \"Rs. 290 per thousand\" shall be substituted;</td></tr><tr><td>(<i>iii</i>)</td><td></td><td>for the entry in column (4) occurring against tariff items 2402 20 30 and 2402 20 40, the entry \"Rs. 510 per thousand\" shall be substituted;</td></tr><tr><td>(<i>iv</i>)</td><td></td><td>for the entry in column (4) occurring against tariff item 2402 20 50, the entry \"Rs. 630 per thousand\" shall be substituted;</td></tr><tr><td>(<i>v</i>)</td><td></td><td>for the entry in column (4) occurring against tariff item 2402 20 90, the entry \"Rs. 850 per thousand\" shall be substituted;</td></tr><tr><td>(<i>vi</i>)</td><td></td><td>for the entry in column (4) occurring against tariff item 2402 90 10, the entry \"Rs. 690 per thousand\" shall be substituted.</td></tr></table></div>","words":163,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2023/section/Sixth%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."}