Section88
The Finance Act, 2013

Amendment of section 9

In force As on 11 Oct 2026

Ministry Finance Cited by 1 provision

Section 88 of the Finance Act, 2013 deals with amendment of section 9. Excise Amendment of section 9. 88. In the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), in section 9, in sub-section (1), in clause (i), for the words "thirty lakh", the words "fifty lakh" shall be substituted.

Excise

Amendment of section 9.

88. In the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), in section 9, in sub-section (1), in clause (i), for the words "thirty lakh", the words "fifty lakh" shall be substituted.

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Section 88, 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. 9 Amendment of section 43

Questions about Section 88

What does Section 88 of the Finance Act deal with?

Section 88 of the Finance Act is headed "Amendment of section 9". Excise Amendment of section 9. 88. In the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), in section 9, in sub-section (1), in clause (i), for the words "thirty lakh", the words "fifty lakh" shall be substituted.

How do I find court cases under Section 88 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 88, section 88 Finance Act 2013, section 88 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 88 of the Finance Act, and has it changed?

Its own text turns on section 9 (Amendment of section 43), so none of them can safely be read on its own. 1 other provision in this corpus refers 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.