Section216
The Finance Act, 2016

Immunity from other proceedings under Act

In force As on 07 Oct 2026

Ministry Finance Enacted 27 Jun 2016 Cited by 1 provision

Section 216 of the Finance Act, 2016 deals with immunity from other proceedings under Act. Immunity from other proceedings under Act 216. The Act was enacted on 27 Jun 2016.

Immunity from other proceedings under Act

216.

(1) Notwithstanding anything contained in any provision of the Act, upon the passing of an order under sub-section (4) of section 214, the appeal pending before the Commissioner (Appeals) shall stand disposed of and the declarant shall get immunity from all proceedings under the Act, in respect of the indirect tax dispute for which the declaration has been made under this Scheme.

(2) A declaration made under sub-section (1) of section 214 shall become conclusive upon the issuance of an order under sub-section (4) of section 214 and no matter relating to the impugned order shall be reopened thereafter in any proceedings under the Act before any authority or court.

Section 216, 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 216

What does Section 216 of the Finance Act deal with?

Section 216 of the Finance Act is headed "Immunity from other proceedings under Act". Immunity from other proceedings under Act 216.

How do I find court cases under Section 216 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 216, section 216 Finance Act 2016, section 216 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 216 of the Finance Act, and has it changed?

Its own text turns on section 214 (Procedure for making declaration), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 216 of the Finance Act enacted?

Section 216 of the Finance Act, cited as Finance Act 2016 216, 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.