Section138
The Finance Act, 2016

Amendment of section 156

In force As on 07 Oct 2026

Ministry Finance Enacted 27 Jun 2016 Cited by 2 provisions

Section 138 of the Finance Act, 2016 deals with amendment of section 156. Amendment of section 156 138 . In the Customs Act, in section 156, in sub-section (2), after clause (b), the following clause shall be inserted, namely:— "(c) the due date and the manner of making deferred payment of duties, taxes, cesses or any other charges under sections 47 and 51.". The Act was enacted on 27 Jun 2016.

Amendment of section 156

138 . In the Customs Act, in section 156, in sub-section (2), after clause (b), the following clause shall be inserted, namely:—

"(c) the due date and the manner of making deferred payment of duties, taxes, cesses or any other charges under sections 47 and 51.".

Section 138, The Finance Act, 2016.

Cross-references

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

Questions about Section 138

What does Section 138 of the Finance Act deal with?

Section 138 of the Finance Act is headed "Amendment of section 156". Amendment of section 156 138 . In the Customs Act, in section 156, in sub-section (2), after clause (b), the following clause shall be inserted, namely:— "(c) the due date and the manner of making deferred payment of duties, taxes, cesses or any other charges under sections 47 and 51.".

How do I find court cases under Section 138 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 2016 138, section 138 Finance Act 2016, section 138 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 138 of the Finance Act, and has it changed?

Its own text turns on section 47 (Amendment of section 92CA), section 51 (Insertion of new section 115BA), section 156 (Amendment of section 90), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was Section 138 of the Finance Act enacted?

Section 138 of the Finance Act, cited as Finance Act 2016 138, was enacted on 27 Jun 2016. 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.