Section143
The Finance Act, 2015

Amendment of section 46

In force Act 20 of 2015 As on 07 Oct 2026

Act 20 of 2015 Ministry Finance Cited by 2 provisions

Section 143 of the Finance Act, 2015 deals with amendment of section 46. Amendment of section 46 143. In section 46 of the Foreign Exchange Act, in sub-section (2),— (i) | after clause (a), the following clauses shall be inserted, namely:— "(aa) | the instruments which are determined to be debt instruments under sub-section (7) of section 6;

Amendment of section 46

143. In section 46 of the Foreign Exchange Act, in sub-section (2),—

(i)after clause (a), the following clauses shall be inserted, namely:—
"(aa)the instruments which are determined to be debt instruments under sub-section (7) of section 6;
(ab)the permissible classes of capital account transactions in accordance with sub-section (2A) of section 6, the limits of admissibility of foreign exchange, and the prohibition, restriction or regulation of such transactions;";
(ii)after clause (g), the following clause shall be inserted, namely:—
"(gg)the aggregate value of foreign exchange referred to in sub-section (1) of section 37A;''.
Section 143, 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.

Questions about Section 143

What does Section 143 of the Finance Act deal with?

Section 143 of the Finance Act is headed "Amendment of section 46". Amendment of section 46 143. In section 46 of the Foreign Exchange Act, in sub-section (2),— (i) | after clause (a), the following clauses shall be inserted, namely:— "(aa) | the instruments which are determined to be debt instruments under sub-section (7) of section 6;

How do I find court cases under Section 143 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 143, section 143 Finance Act 2015, section 143 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 143 of the Finance Act, and has it changed?

Its own text turns on section 6 (Insertion of new section 9A), section 46 (Amendment of section 194LBA), so none of them can safely be read on its own. 2 other provisions in this corpus refer 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.