{"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":"156","heading":"Amendment of section 101A","text":"Amendment of section 101A. 156. In section 101A of the Central Goods and Services Tax Act, after sub-section (1), the following sub-section shall be inserted, namely:— '(1A) Notwithstanding anything contained in sub-section (1), till the National Appellate Authority is constituted under that sub-section, the Government, may on the recommendations of the Council, by notification, empower any existing Authority constituted under any law for the time being in force to hear appeals made under section 101B and in such case,— (a) | the provisions of sub-sections (2) to (13) shall not apply; and (b) | any reference to the National Appellate Authority under this Chapter shall be construed as a reference to such Authority. Explanation.—For the purposes of this sub-section, the expression \"existing Authority\" shall include a Tribunal.'.","html":"<p><b>Amendment of section 101A.</b></p><p><b>156.</b> In section 101A of the Central Goods and Services Tax Act, after sub-section (1), the following sub-section shall be inserted, namely:—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td></td><td></td><td><i>'</i>(<i>1A</i>) Notwithstanding anything contained in sub-section (1), till the National Appellate Authority is constituted under that sub-section, the Government, may on the recommendations of the Council, by notification, empower any existing Authority constituted under any law for the time being in force to hear appeals made under section 101B and in such case,—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>the provisions of sub-sections (<i>2</i>) to (<i>13</i>) shall not apply; and</td></tr><tr><td>(<i>b</i>)</td><td></td><td>any reference to the National Appellate Authority under this Chapter shall be construed as a reference to such Authority.</td></tr><tr><td></td><td></td><td><i>Explanation.</i>—For the purposes of this sub-section, the expression \"existing Authority\" shall include a Tribunal.'.</td></tr></table></div>","words":127,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2026/section/156/","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."}