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Section102
The Finance Act, 2014

Amendment of section 35B

In force Act 25 of 2014 As on 07 Oct 2026

Act 25 of 2014 Ministry Finance

Section 102 of the Finance Act, 2014 deals with amendment of section 35B. Amendment of section 35B 102. In the Central Excise Act, in section 35B,— (a) | in sub-section (1), in the second proviso, for the words "fifty thousand rupees", the words "two lakh rupees" shall be substituted;

Amendment of section 35B

102. In the Central Excise Act, in section 35B,—

(a)in sub-section (1), in the second proviso, for the words "fifty thousand rupees", the words "two lakh rupees" shall be substituted;
(b)in sub-section (1B), in clause (i), for the words "by notification in the Official Gazette", the words "by order" shall be substituted.;
(c)in sub-section (7), in clause (a), the words "for grant of stay or", shall be omitted.

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Section 102, The Finance Act, 2014 (Act 25 of 2014).

Questions about Section 102

What does Section 102 of the Finance Act deal with?

Section 102 of the Finance Act is headed "Amendment of section 35B". Amendment of section 35B 102. In the Central Excise Act, in section 35B,— (a) | in sub-section (1), in the second proviso, for the words "fifty thousand rupees", the words "two lakh rupees" shall be substituted;

How do I find court cases under Section 102 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 102, section 102 Finance Act 2014, section 102 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.