{"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":"Fifth Schedule","heading":"-","text":"FIFTH SCHEDULE (See section 112) Notification number and date | Amendment | Date ofi effect of amendment (1) | (2) | (3) G.S.R. 163(E), dated the 17th March, 2012 [12/2012-Central Excise, dated 17th March, 2012] | In the said notification, in the ANNEXURE, in Condition No. 43, under heading \"Conditions\", in clause (b),— (i) | for the words \"a term of one hundred and twenty-six months\", the words \"a term of one hundred and sixty-two months\" shall be substituted; and (ii) | for the words \"with in a period of one hundred and twenty months\", the words \"within a period of one hundred and fifty-six months\" shall be substituted. | 29th day of June, 2017.","html":"<p>FIFTH SCHEDULE</p><p>(<i>See</i> section 112)</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>Notification number and date</td><td></td><td>Amendment</td><td></td><td>Date ofi effect of amendment</td></tr><tr><td>(1)</td><td></td><td>(2)</td><td></td><td>(3)</td></tr><tr><td>G.S.R. 163(E), dated the 17th March, 2012 [12/2012-Central Excise, dated 17th March, 2012]</td><td></td><td>In the said notification, in the ANNEXURE, in Condition No. 43, under heading \"Conditions\", in clause (<i>b</i>),—<div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>for the words \"a term of one hundred and twenty-six months\", the words \"a term of one hundred and sixty-two months\" shall be substituted; and</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>for the words \"with in a period of one hundred and twenty months\", the words \"within a period of one hundred and fifty-six months\" shall be substituted.</td></tr></table></div></td><td></td><td>29th day of June, 2017.</td></tr></table></div>","words":115,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/Fifth%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."}