eCourtsIndia
IndiaCode Laws
Section215
The Finance Act, 2016

Scheme not to apply in certain cases

In force As on 07 Oct 2026

Ministry Finance Enacted 27 Jun 2016

Section 215 of the Finance Act, 2016 deals with scheme not to apply in certain cases. Scheme not to apply in certain cases 215 . The Act was enacted on 27 Jun 2016.

Scheme not to apply in certain cases

215 . The provisions of this Scheme shall not apply, if—

(a)the impugned order is in respect of search and seizure proceeding; or
(b)prosecution for any offence punishable under the Act has been instituted before the 1st day of June, 2016; or
(c)the impugned order is in respect of narcotic drugs or other prohibited goods; or
(d)impugned order is in respect of any offence punishable under the Indian Penal Code (45 of 1860), the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) or the Prevention of Corruption Act, 1988 (49 of 1988); or
(e)any detention order has been passed under the Conservation of Foreign Exchange and Prevention of Smuggling Act, 1974 (52 of 1974).
Section 215, The Finance Act, 2016.

Questions about Section 215

What does Section 215 of the Finance Act deal with?

Section 215 of the Finance Act is headed "Scheme not to apply in certain cases". Scheme not to apply in certain cases 215 .

How do I find court cases under Section 215 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 215, section 215 Finance Act 2016, section 215 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 215 of the Finance Act enacted?

Section 215 of the Finance Act, cited as Finance Act 2016 215, 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.