Section151
The Finance Act, 2016

Amendment of section 67A

In force As on 07 Oct 2026

Ministry Finance Enacted 27 Jun 2016

Section 151 of the Finance Act, 2016 deals with amendment of section 67A. Amendment of section 67A 151 . In the 1994 Act, in section 67A, the existing section shall be renumbered as sub-section (1) thereof, and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:— "(2) The time or the point in time with respect to the rate of servic The Act was enacted on 27 Jun 2016.

Amendment of section 67A

151 . In the 1994 Act, in section 67A, the existing section shall be renumbered as sub-section (1) thereof, and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:—

"(2) The time or the point in time with respect to the rate of service tax shall be such as may be prescribed.".

Section 151, The Finance Act, 2016.

Questions about Section 151

What does Section 151 of the Finance Act deal with?

Section 151 of the Finance Act is headed "Amendment of section 67A". Amendment of section 67A 151 . In the 1994 Act, in section 67A, the existing section shall be renumbered as sub-section (1) thereof, and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:— "(2) The time or the point in time with respect to the rate of servic

How do I find court cases under Section 151 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 151, section 151 Finance Act 2016, section 151 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 Section 151 of the Finance Act enacted?

Section 151 of the Finance Act, cited as Finance Act 2016 151, 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.