# The Finance Act, 2015, Section 92: Amendment of section 3A

- Act: The Finance Act, 2015 (Act 20 of 2015)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2015/section/92/

## Text

Central Excise Amendment of section 3A 92. In the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), in . section 3A, after Explanation 2, the following Explanation shall be inserted, namely:— 'Explanation 3.— For the purposes of sub-sections (2) and (3), the word "factor" includes "factors".'.

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