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IndiaCode Laws
Section83
The Finance Act, 2013

Amendment of section 146A

In force As on 09 Oct 2026

Ministry Finance Cited by 2 provisions

Section 83 of the Finance Act, 2013 deals with amendment of section 146A. Amendment of section 146A. 83. In section 146A of the Customs Act,— (a) | (a) in sub-section (2), in clause (b), for the words "customs house agent", the words "customs broker" shall be substituted;

Amendment of section 146A.

83. In section 146A of the Customs Act,—

(a)(a) in sub-section (2), in clause (b), for the words "customs house agent", the words "customs broker" shall be substituted;
(b)in sub-section (4),—
(i)for clause (b), the following clause shall be substituted, namely:—
"(b) who is convicted of an offence connected with any proceeding under this Act, the Central Excise Act, 1944 (1 of 1944), the Gold (Control) Act, 1968 (45 of 1968) or the Finance Act, 1994 (32 of 1994); or";
(ii)for the words, figures and brackets "Central Excises and Salt Act, 1944 (1 of 1944) or the Gold (Control) Act, 1968 (45 of 1968)", the words, figures and brackets "Central Excise Act, 1944 or the Gold (Control) Act, 1968 or the Finance Act, 1994 (32 of 1994)" shall be substituted.

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Section 83, 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. 146A Appearance by authorised representative

Referred to by 2

  1. s. 103 Amendment of Act 32 of 1994
  2. s. 106 Person who may make declaration of tax dues

Questions about Section 83

What does Section 83 of the Finance Act deal with?

Section 83 of the Finance Act is headed "Amendment of section 146A". Amendment of section 146A. 83. In section 146A of the Customs Act,— (a) | (a) in sub-section (2), in clause (b), for the words "customs house agent", the words "customs broker" shall be substituted;

How do I find court cases under Section 83 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 83, section 83 Finance Act 2013, section 83 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 83 of the Finance Act, and has it changed?

Its own text turns on Customs Act 146A (Appearance by authorised representative), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

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.