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Section163
The Finance Act, 2016

Extent, commencement and application

In force As on 07 Oct 2026

Ministry Finance Enacted 27 Jun 2016

Section 163 of the Finance Act, 2016 deals with extent, commencement and application. CHAPTER VIII EQUALISATION LEVY Extent, commencement and application. The Act was enacted on 27 Jun 2016.

CHAPTER VIII

EQUALISATION LEVY

Extent, commencement and application.

163.

(1) This Chapter extends to the whole of India except the State of Jammu and Kashmir.

(2) It shall come into force on such date as the Central Government may, by notification* in the Official Gazette, appoint.

1[(3) It shall apply to consideration received or receivable for—

(a)specified services provided on or after the commencement of this Chapter 1a[but before the 1st day of April, 2025]; and
(b)e-commerce supply or services made or provided or facilitated on or after the 1st day of April, 2020 but before the 1st day of August, 2024:]

2[Provided that the consideration received or receivable for specified services and for e-commerce supply or services shall not include the consideration, which are taxable as royalty or fees for technical services in India under the Income-tax Act, read with the agreement notified by the Central Government under section 90 or section 90A of the said Act.]

*1-6-2016†

†NOTIFICATION NO. S.O. 1904(E) [NO. 37/2016 (F.NO.370142/12/2016-TPL)], DATED 27-5-2016.—In exercise of the powers conferred by sub-section (2) of section 163 of the Finance Act, 2016 (28 of 2016), the Central Government hereby appoints the 1st day of June, 2016 as the date on which Cahpter VIII of the said Act shall come into force.

1. Substituted by the Finance (No.

2) Act, 2024, w.r.e.f. 1-8-2024. Prior to its substitution, sub-section (3) as amended by the Finance Act, 2020, w.e.f. 1-4-2020, read as under:

"(3) It shall apply to consideration received or receivable for specified services provided on or after the commencement of this Chapter, and to consideration received receivable for e-commerce supply or services made or provided or facilitated on or after the 1st day of April, 2020:"

1a. Inserted by the Finance Act, 2025, w.e.f. 1-4-2025.

2. Inserted by the Finance Act, 2021, w.r.e.f. 1-4-2020.

Section 163, The Finance Act, 2016.

Cross-references

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

This section refers to

  1. s. 90 Amendment of section 220

Questions about Section 163

What does Section 163 of the Finance Act deal with?

Section 163 of the Finance Act is headed "Extent, commencement and application". CHAPTER VIII EQUALISATION LEVY Extent, commencement and application.

How do I find court cases under Section 163 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 163, section 163 Finance Act 2016, section 163 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 163 of the Finance Act, and has it changed?

Its own text turns on section 90 (Amendment of section 220), so none of them can safely be read on its own.

When was Section 163 of the Finance Act enacted?

Section 163 of the Finance Act, cited as Finance Act 2016 163, 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.