Section108
The Finance Act, 2017

Amendment of section 157

In force As on 07 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 108 of the Finance Act, 2017 deals with amendment of section 157. Amendment of section 157 108. In the Customs Act, in section 157, in sub-section (2), after clause (aa), the following clause shall be inserted, namely:— "(ab) the form, the particulars, the manner and the time of delivering the passenger and crew manifest for arrival and departure and passenger nam The Act was enacted on 17 Apr 2017.

Amendment of section 157

108. In the Customs Act, in section 157, in sub-section (2), after clause (aa), the following clause shall be inserted, namely:—

"(ab) the form, the particulars, the manner and the time of delivering the passenger and crew manifest for arrival and departure and passenger name record information and the penalty for delay in delivering such information under sections 30A and 41A;".

Section 108, The Finance Act, 2017.

Cross-references

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

This section refers to

  1. s. 157 Definitions

Questions about Section 108

What does Section 108 of the Finance Act deal with?

Section 108 of the Finance Act is headed "Amendment of section 157". Amendment of section 157 108. In the Customs Act, in section 157, in sub-section (2), after clause (aa), the following clause shall be inserted, namely:— "(ab) the form, the particulars, the manner and the time of delivering the passenger and crew manifest for arrival and departure and passenger nam

How do I find court cases under Section 108 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 2017 108, section 108 Finance Act 2017, section 108 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 108 of the Finance Act, and has it changed?

Its own text turns on section 157 (Definitions), so none of them can safely be read on its own.

When was Section 108 of the Finance Act enacted?

Section 108 of the Finance Act, cited as Finance Act 2017 108, was enacted on 17 Apr 2017. 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.