{"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":"Third Schedule","heading":"-","text":"THIRD SCHEDULE [See section 111(a)] In the First Schedule to the Customs Tariff Act,— (i) | in Chapter 39, for the entry in column (4) occurring against all the tariff items of headings 3920 and 3921, the entry \"25%\" shall be substituted; (ii) | in Chapter 66, for the entry in column (4) occurring against the tariff item 6601 10 00, the entry \"20% or Rs. 60 per piece, whichever is higher\" shall be substituted; (iii) | in Chapter 98, for the entry in column (4) occurring against tariff item 9802 00 00, the entry \"150%\" shall be substituted.","html":"<p>THIRD SCHEDULE</p><p>[<i>See</i> section 111(<i>a</i>)]</p><p>In the First Schedule to the Customs Tariff Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in Chapter 39, for the entry in column (4) occurring against all the tariff items of headings 3920 and 3921, the entry \"25%\" shall be substituted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in Chapter 66, for the entry in column (4) occurring against the tariff item 6601 10 00, the entry \"20% or Rs. 60 per piece, whichever is higher\" shall be substituted;</td></tr><tr><td>(<i>iii</i>)</td><td></td><td>in Chapter 98, for the entry in column (4) occurring against tariff item 9802 00 00, the entry \"150%\" shall be substituted.</td></tr></table></div>","words":99,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/Third%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."}