{"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":"88","heading":"Short title and commencement","text":"CHAPTER IV DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024 Short title and commencement. 88. (1) This Scheme may be called the Direct Tax Vivad Se Vishwas Scheme, 2024. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.","html":"<p>CHAPTER IV</p><p><b>\nDIRECT TAX <i>VIVAD SE VISHWAS</i> SCHEME, 2024\n </b></p><p><b>Short title and commencement.</b></p><p><b>88.</b> (1) This Scheme may be called the Direct Tax Vivad Se Vishwas Scheme, 2024.</p><p><span class=\"num\">(2)</span> It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.</p>","words":49,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/88/","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."}