{"act":{"id":"finance-act-2026","short_title":"The Finance Act, 2026","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2026-2027.","act_number":"4","act_year":2026,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":167,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2026/"},"unit":"section","section":{"number":"147","heading":"Amendment of section 28","text":"Amendment of section 28. 147. In section 28 of the Customs Act, in sub-section (6), in clause (i), for the words \"be deemed to be conclusive as to the matters stated therein\", the words, brackets and figure \", be deemed to be conclusive as to the matters stated therein and penalty so paid under sub-section (5), on determination under this sub-section, shall also be deemed to be a charge for non-payment of duty\" shall be substituted.","html":"<p><b>Amendment of section 28.</b></p><p><b>147.</b> In section 28 of the Customs Act, in sub-section (6), in clause (<i>i</i>), for the words \"be deemed to be conclusive as to the matters stated therein\", the words, brackets and figure \", be deemed to be conclusive as to the matters stated therein and penalty so paid under sub-section (<i>5</i>), on determination under this sub-section, shall also be deemed to be a charge for non-payment of duty\" shall be substituted.</p>","words":76,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2026/section/147/","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."}