{"act":{"id":"finance-act-2024-no-2","short_title":"The Finance Act, 2024 (No. 2)","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2024-2025.","act_number":null,"act_year":2024,"enact_date":"2024-08-16","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2024-no-2/"},"unit":"section","section":{"number":"136","heading":"Amendment of section 73","text":"Amendment of section 73. 136. In section 73 of the Central Goods and Services Tax Act,— (i) | in the marginal heading, after the words \"Determination of tax\", the words and figures \", pertaining to the period up to Financial Year 2023-24,\" shall be inserted; (ii) | after sub-section (11), the following sub-section shall be inserted, namely:— \"(12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24.\".","html":"<p><b>Amendment of section 73.</b></p><p><b>136.</b> In section 73 of the Central Goods and Services Tax Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in the marginal heading, after the words \"Determination of tax\", the words and figures \", pertaining to the period up to Financial Year 2023-24,\" shall be inserted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>after sub-section (11), the following sub-section shall be inserted, namely:—</td></tr></table></div><p>\"(12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24.\".</p>","words":79,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/136/","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."}