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Section133
The Finance Act, 2013

Power to make rules

In force As on 13 Oct 2026

Ministry Finance

Section 133 of the Finance Act, 2013 deals with power to make rules. Power to make rules. 133. (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Chapter.

Power to make rules.

133. (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Chapter.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:—

(a)the time within which and the form and the manner in which the return shall be delivered or caused to be delivered or furnished under section 110;
(b)the form in which an appeal may be filed and the manner in which it may be verified under sections 119 and 120.

(3) Every rule made under this Chapter shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

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Section 133, 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. 110 Tax dues declared but not paid
  2. s. 119 Collection and recovery of commodities transaction tax
  3. s. 120 Furnishing of return

Questions about Section 133

What does Section 133 of the Finance Act deal with?

Section 133 of the Finance Act is headed "Power to make rules". Power to make rules. 133. (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Chapter.

How do I find court cases under Section 133 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 133, section 133 Finance Act 2013, section 133 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 133 of the Finance Act, and has it changed?

Its own text turns on section 110 (Tax dues declared but not paid), section 119 (Collection and recovery of commodities transaction tax), section 120 (Furnishing of return), 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.