Section92
The Finance Act, 2015

Amendment of section 3A

In force Act 20 of 2015 As on 07 Oct 2026

Act 20 of 2015 Ministry Finance

Section 92 of the Finance Act, 2015 deals with amendment of section 3A. Central Excise Amendment of section 3A 92.

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".'.

Section 92, The Finance Act, 2015 (Act 20 of 2015).

Questions about Section 92

What does Section 92 of the Finance Act deal with?

Section 92 of the Finance Act is headed "Amendment of section 3A". Central Excise Amendment of section 3A 92.

How do I find court cases under Section 92 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 92, section 92 Finance Act 2015, section 92 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

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

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