Ministry Finance Cited by 5 provisions

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

1. Central Excise Act s. 23F Advance ruling to be void in certain circumstances
2. s. 28 Amendment of section 115AD

Referred to by 5

1. s. 26 Insertion of new Chapter X-A
2. s. 105 Definitions
3. s. 108 Immunity from penalty, interest and other proceeding
4. s. 109 No refund of amount paid under the Scheme
5. s. 114 Power to make rules

Questions about Section 97

What does Section 97 of the Finance Act deal with?

Section 97 of the Finance Act is headed "Amendment of section 23F". Amendment of section 23F. 97. In section 23F of the Central Excise Act, in sub-section (1), for the word, figures and letter "section 28-I", the word, figures and letter "section 23D" shall be substituted.

How do I find court cases under Section 97 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 97, section 97 Finance Act 2013, section 97 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 97 of the Finance Act, and has it changed?

Its own text turns on Central Excise Act 23F (Advance ruling to be void in certain circumstances), section 28 (Amendment of section 115AD), so none of them can safely be read on its own. 5 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

• First Schedule. First Schedule7233 words
• 2. Income-tax3208 words
• 26. Insertion of new Chapter X-A1952 words
• 103. Amendment of Act 32 of 19941412 words
• 5. Amendment of section 101253 words
• 39. Insertion of new section 144BA1225 words

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.