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Section118
The Finance Act, 2014

Amendment of Act 18 of 2005

In force Act 25 of 2014 As on 07 Oct 2026

Act 25 of 2014 Ministry Finance Cited by 1 provision

Section 118 of the Finance Act, 2014 deals with amendment of Act 18 of 2005. Amendment of Act 18 of 2005 118. In the Finance Act, 2005 — (a) | in section 85, in the marginal heading, for the brackets and words "(pan masala and certain tobacco products)", the words "on certain goods" shall be substituted;

Amendment of Act 18 of 2005

118. In the Finance Act, 2005 —

(a)in section 85, in the marginal heading, for the brackets and words "(pan masala and certain tobacco products)", the words "on certain goods" shall be substituted;
(b)the Seventh Schedule shall be amended in the manner specified in the Ninth Schedule.

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Section 118, The Finance Act, 2014 (Act 25 of 2014).

Cross-references

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

This section refers to

  1. s. 85 Amendment of section 127L

Referred to by 1

  1. s. Ninth Schedule THE NINTH SCHEDULE

Questions about Section 118

What does Section 118 of the Finance Act deal with?

Section 118 of the Finance Act is headed "Amendment of Act 18 of 2005". Amendment of Act 18 of 2005 118. In the Finance Act, 2005 — (a) | in section 85, in the marginal heading, for the brackets and words "(pan masala and certain tobacco products)", the words "on certain goods" shall be substituted;

How do I find court cases under Section 118 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 118, section 118 Finance Act 2014, section 118 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 118 of the Finance Act, and has it changed?

Its own text turns on section 85 (Amendment of section 127L), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

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.