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Section148
The Finance Act, 2015

Amendment of section 20

In force Act 20 of 2015 As on 07 Oct 2026

Act 20 of 2015 Ministry Finance Cited by 4 provisions

Section 148 of the Finance Act, 2015 deals with amendment of section 20. Amendment of section 20 148. In section 20 of the Money-laundering Act,— (i) | in sub-section (5), for the words "the Court or the Adjudicating Authority, as the case may be", the words "Special Court" shall be substituted;

Amendment of section 20

148. In section 20 of the Money-laundering Act,—

(i)in sub-section (5), for the words "the Court or the Adjudicating Authority, as the case may be", the words "Special Court" shall be substituted;
(ii)in sub-section (6),—
(a)for the word "Court", the words "Special Court" shall be substituted;
(b)after the words "ninety days from the date of", the words "receipt of" shall be inserted.
Section 148, 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. 20 Amendment of section 80DD

Referred to by 4

  1. s. 36 Substitution of new section for section 151
  2. s. 37 Amendment of section 153C
  3. s. 58 Amendment of section 245A
  4. s. 70 Amendment of section 271

Questions about Section 148

What does Section 148 of the Finance Act deal with?

Section 148 of the Finance Act is headed "Amendment of section 20". Amendment of section 20 148. In section 20 of the Money-laundering Act,— (i) | in sub-section (5), for the words "the Court or the Adjudicating Authority, as the case may be", the words "Special Court" shall be substituted;

How do I find court cases under Section 148 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 148, section 148 Finance Act 2015, section 148 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 148 of the Finance Act, and has it changed?

Its own text turns on section 20 (Amendment of section 80DD), so none of them can safely be read on its own. 4 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.