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Section148
The Finance Act, 2016

Amendment of section 65B

In force As on 07 Oct 2026

Ministry Finance Enacted 27 Jun 2016 Cited by 3 provisions

Section 148 of the Finance Act, 2016 deals with amendment of section 65B. CHAPTER V Service Tax Amendment of section 65B 148 . The Act was enacted on 27 Jun 2016.

CHAPTER V

Service Tax

Amendment of section 65B

148 . In the Finance Act, 1994 (32 of 1994)(hereinafter referred to as the 1994 Act), in section 65B,—

(a)clause (11) shall be omitted;
(b)in clause (44), in Explanation 2, in sub-clause (ii), for item (a), the following item shall be substituted, namely:--
"(a) by a lottery distributor or selling agent on behalf of the State Government, in relation to promotion, marketing, organising, selling of lottery or facilitating in organising lottery of any kind, in any other manner, in accordance with the provisions of the Lotteries (Regulation) Act, 1998; (17 of 1998)".
Section 148, The Finance Act, 2016.

Cross-references

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

Referred to by 3

  1. s. 70 Substitution of new section for section 153
  2. s. 196 Scheme not to apply to certain persons
  3. s. 197 Removal of doubts

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 65B". CHAPTER V Service Tax Amendment of section 65B 148 .

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 2016 148, section 148 Finance Act 2016, 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?

3 other provisions in this corpus refer back to it.

When was Section 148 of the Finance Act enacted?

Section 148 of the Finance Act, cited as Finance Act 2016 148, 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.