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Section71
The Finance Act, 2013

Amendment of section 41

In force As on 09 Oct 2026

Ministry Finance

Section 71 of the Finance Act, 2013 deals with amendment of section 41. Amendment of section 41. 71. In section 41 of the Customs Act, in sub-section (1),— (a) | for the words "export manifest", the words "export manifest by presenting electronically" shall be substituted;

Amendment of section 41.

71. In section 41 of the Customs Act, in sub-section (1),—

(a)for the words "export manifest", the words "export manifest by presenting electronically" shall be substituted;
(b)the following proviso shall be inserted, namely:—
"Provided that the Commissioner of Customs may, in cases where it is not feasible to deliver the export manifest by presenting electronically, allow the same to be delivered in any other manner.".

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Section 71, 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. Customs Act s. 41 Delivery of departure manifest or export manifest or export report
  2. s. 41 Amendment of section 153

Questions about Section 71

What does Section 71 of the Finance Act deal with?

Section 71 of the Finance Act is headed "Amendment of section 41". Amendment of section 41. 71. In section 41 of the Customs Act, in sub-section (1),— (a) | for the words "export manifest", the words "export manifest by presenting electronically" shall be substituted;

How do I find court cases under Section 71 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 71, section 71 Finance Act 2013, section 71 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 71 of the Finance Act, and has it changed?

Its own text turns on Customs Act 41 (Delivery of departure manifest or export manifest or export report), section 41 (Amendment of section 153), 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.