Section113
The Finance Act, 2017

Omission of section 23B

In force As on 06 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 113 of the Finance Act, 2017 deals with omission of section 23B. Omission of section 23B 113. In the Central Excise Act, section 23B shall be omitted. The Act was enacted on 17 Apr 2017.

Omission of section 23B

113. In the Central Excise Act, section 23B shall be omitted.

Section 113, The Finance Act, 2017.

Questions about Section 113

What does Section 113 of the Finance Act deal with?

Section 113 of the Finance Act is headed "Omission of section 23B". Omission of section 23B 113. In the Central Excise Act, section 23B shall be omitted.

How do I find court cases under Section 113 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 113, section 113 Finance Act 2017, section 113 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 113 of the Finance Act enacted?

Section 113 of the Finance Act, cited as Finance Act 2017 113, 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.