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Section105
The Finance Act, 2013

Definitions

In force As on 11 Oct 2026

Ministry Finance

Section 105 of the Finance Act, 2013 deals with definitions. Definitions. 105. (1) In this Scheme, unless the context otherwise requires,– (a) | "Chapter" means Chapter V of the Finance Act, 1994 (32 of 1994);

Definitions.

105. (1) In this Scheme, unless the context otherwise requires,–

(a)"Chapter" means Chapter V of the Finance Act, 1994 (32 of 1994);
(b)"declarant" means any person who makes a declaration under sub-section (1) of section 97;
(c)"designated authority" means an officer not below the rank of Assistant Commissioner of Central Excise as notified by the Commissioner of Central Excise for the purposes of this Scheme;
(d)"prescribed" means prescribed by rules made under this Scheme;
(e)"tax dues" means the service tax due or payable under the Chapter or any other amount due or payable under section 73A thereof, for the period beginning from the 1st day of October, 2007 and ending on the 31st day of December, 2012 including a cess leviable thereon under any other Act for the time being in force, but not paid as on the 1st day of March, 2013.

(2) Words and expressions used herein and not defined but defined in the Chapter or the rules made thereunder shall have the meanings respectively assigned to them in the Chapter or the rules made thereunder.

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Section 105, The Finance Act, 2013.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 97 Amendment of section 23F

Questions about Section 105

What does Section 105 of the Finance Act deal with?

Section 105 of the Finance Act is headed "Definitions". Definitions. 105. (1) In this Scheme, unless the context otherwise requires,– (a) | "Chapter" means Chapter V of the Finance Act, 1994 (32 of 1994);

How do I find court cases under Section 105 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 2013 105, section 105 Finance Act 2013, section 105 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 105 of the Finance Act, and has it changed?

Its own text turns on section 97 (Amendment of section 23F), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2013. 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.