# The Finance Act, 2014, Section 104: Amendment of section 35E

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/104/

## Text

Amendment of section 35E 104. In the Central Excise Act, in section 35E, in sub-section (3), the following proviso shall be inserted, namely:— "Provided that the Board may, on sufficient cause being shown, extend the said period by another thirty days.". © Copyright. Taxmann Publications Pvt. Ltd.

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