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Section227
The Finance Act, 2016

Amendment of Act 61 of 1985

In force As on 07 Oct 2026

Ministry Finance Enacted 27 Jun 2016

Section 227 of the Finance Act, 2016 deals with amendment of Act 61 of 1985. PART V Amendment to the Narcotic Drugs and Psychotropic Substances Act, 1985 Amendment of Act 61 of 1985 227 . The Act was enacted on 27 Jun 2016.

PART V

Amendment to the Narcotic Drugs and Psychotropic Substances Act, 1985

Amendment of Act 61 of 1985

227 . In the Narcotic Drugs and Psychotropic Substances Act, 1985 with effect from the 1st day of June, 2016,—

(a)in section 68B, in clause (a), for the words "for Forfeited Property constituted under", the words "referred to in" shall be substituted;
(b)for section 68N, the following section shall be substituted, namely:—
"68N. The Appellate Tribunal constituted under sub-section (1) of section 12 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (13 of 1976) shall be the Appellate Tribunal for hearing appeals against the orders made under section 68F, section 68-I, sub-section (1) of section 68K or section 68L.";
(c)in section 76, in sub-section (2), clause (db) shall be omitted.
Section 227, 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. 68 Amendment of section 143
  2. s. 76 Amendment of section 194DA
  3. Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act s. 12 Constitution of Appellate Tribunal

Questions about Section 227

What does Section 227 of the Finance Act deal with?

Section 227 of the Finance Act is headed "Amendment of Act 61 of 1985". PART V Amendment to the Narcotic Drugs and Psychotropic Substances Act, 1985 Amendment of Act 61 of 1985 227 .

How do I find court cases under Section 227 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 227, section 227 Finance Act 2016, section 227 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 227 of the Finance Act, and has it changed?

Its own text turns on section 68 (Amendment of section 143), section 76 (Amendment of section 194DA), Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act 12 (Constitution of Appellate Tribunal), so none of them can safely be read on its own.

When was Section 227 of the Finance Act enacted?

Section 227 of the Finance Act, cited as Finance Act 2016 227, 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.