eCourtsIndia
IndiaCode Laws
Section102
The Finance Act, 2015

Amendment of section 32-O

In force Act 20 of 2015 As on 07 Oct 2026

Act 20 of 2015 Ministry Finance Cited by 1 provision

Section 102 of the Finance Act, 2015 deals with amendment of section 32-O. Amendment of section 32-O 102. In the Central Excise Act, in section 32-O, in sub-section (1),— (a) | in clause (i), the words, brackets, figures and letters "passed under sub-section (7) of section 32F, as it stood immediately before the commencement of section 122 of the Finance Act, 2007 (22 of 2

Amendment of section 32-O

102. In the Central Excise Act, in section 32-O, in sub-section (1),—

(a)in clause (i), the words, brackets, figures and letters "passed under sub-section (7) of section 32F, as it stood immediately before the commencement of section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of section 32F" shall be omitted;
(b)in clause (ii), the words, brackets, figures and letter "under the said sub-section (7), as it stood immediately before the commencement of section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of section 32F" shall be omitted.
Section 102, The Finance Act, 2015 (Act 20 of 2015).

Cross-references

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

This section refers to

  1. s. 32 Amendment of section 115UA

Referred to by 1

  1. s. 6 Insertion of new section 9A

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 32-O". Amendment of section 32-O 102. In the Central Excise Act, in section 32-O, in sub-section (1),— (a) | in clause (i), the words, brackets, figures and letters "passed under sub-section (7) of section 32F, as it stood immediately before the commencement of section 122 of the Finance Act, 2007 (22 of 2

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 2015 102, section 102 Finance Act 2015, 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.

What should I read with Section 102 of the Finance Act, and has it changed?

Its own text turns on section 32 (Amendment of section 115UA), 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 2015 as Act 20 of 2015. 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.