Section98
The Finance Act, 2014

Amendment of section 31

In force Act 25 of 2014 As on 07 Oct 2026

Act 25 of 2014 Ministry Finance Cited by 1 provision

Section 98 of the Finance Act, 2014 deals with amendment of section 31. Amendment of section 31 98. In the Central Excise Act, in section 31, in clause (g), for the words "Customs and Central Excise Settlement Commission", the words "Customs, Central Excise and Service Tax Settlement Commission" shall be substituted.

Amendment of section 31

98. In the Central Excise Act, in section 31, in clause (g), for the words "Customs and Central Excise Settlement Commission", the words "Customs, Central Excise and Service Tax Settlement Commission" shall be substituted.

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Section 98, 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.

Questions about Section 98

What does Section 98 of the Finance Act deal with?

Section 98 of the Finance Act is headed "Amendment of section 31". Amendment of section 31 98. In the Central Excise Act, in section 31, in clause (g), for the words "Customs and Central Excise Settlement Commission", the words "Customs, Central Excise and Service Tax Settlement Commission" shall be substituted.

How do I find court cases under Section 98 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 98, section 98 Finance Act 2014, section 98 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 98 of the Finance Act, and has it changed?

Its own text turns on section 31 (Amendment of section 92B), 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.