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Section100
The Finance Act, 2014

Amendment of section 32E

In force Act 25 of 2014 As on 07 Oct 2026

Act 25 of 2014 Ministry Finance

Section 100 of the Finance Act, 2014 deals with amendment of section 32E. Amendment of section 32E 100. In the Central Excise Act, in section 32E,— (i) | in sub-section (1),— (a) | in the first proviso, in clause (d), for the word, figures and letters "section 11AB", the word, figures and letters "section 11AA" shall be substituted;

Amendment of section 32E

100. In the Central Excise Act, in section 32E,—

(i)in sub-section (1),—
(a)in the first proviso, in clause (d), for the word, figures and letters "section 11AB", the word, figures and letters "section 11AA" shall be substituted;
(b)in the second proviso, for the words "Provided further that", the following shall be substituted, namely:—
"Provided further that the Settlement Commission, if it is satisfied that the circumstances exist for not filing the returns referred to in clause (a) of the first proviso to sub-section (1), may after recording the reasons therefor, allow the applicant to make such application:
Provided also that";
(ii)sub-section (2) shall be omitted.

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Section 100, The Finance Act, 2014 (Act 25 of 2014).

Questions about Section 100

What does Section 100 of the Finance Act deal with?

Section 100 of the Finance Act is headed "Amendment of section 32E". Amendment of section 32E 100. In the Central Excise Act, in section 32E,— (i) | in sub-section (1),— (a) | in the first proviso, in clause (d), for the word, figures and letters "section 11AB", the word, figures and letters "section 11AA" shall be substituted;

How do I find court cases under Section 100 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 2014 100, section 100 Finance Act 2014, section 100 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Finance Act enacted?

Finance Act was enacted in 2014 as Act 25 of 2014. 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.