Section103
The Finance Act, 1987

Protection of action taken in good faith

In force Act 11 of 1987 As on 18 Oct 2026

Act 11 of 1987 Ministry Finance

Section 103 of the Finance Act, 1987 deals with protection of action taken in good faith. Protection of action taken in good faith 103.

Protection of action taken in good faith

103. No suit or other legal proceeding shall lie against the Central Government and no suit or prosecution or other legal proceeding shall lie against any officer of the Central Government, or of the State Government or against any authorised dealer or money changer for anything in good faith done or intended to be done in pursuance of this Chapter or the rules made there under.

[Finance Act, 1987]

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Section 103, The Finance Act, 1987 (Act 11 of 1987).

Questions about Section 103

What does Section 103 of the Finance Act deal with?

Section 103 of the Finance Act is headed "Protection of action taken in good faith". Protection of action taken in good faith 103.

How do I find court cases under Section 103 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1987 103, section 103 Finance Act 1987, section 103 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Finance Act enacted?

Finance Act was enacted in 1987 as Act 11 of 1987. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.