# The Finance Act, 2013, Section 95: Amendment of section 23A

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/95/

## Text

Amendment of section 23A. 95. In section 23A of the Central Excise Act, for clause (a), the following clause shall be substituted, namely:— '(a) "activity" means production or manufacture of goods and includes any new business of production or manufacture proposed to be undertaken by the existing producer or manufacturer, as the case may be;'. © Copyright. Taxmann Publications Pvt. Ltd.

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