Section114
The Finance Act, 2017

Amendment of section 23C

In force As on 07 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 114 of the Finance Act, 2017 deals with amendment of section 23C. Amendment of section 23C 114. In the Central Excise Act, in section 23C, in sub-section (3), for the words "two thousand and five hundred rupees", the words "ten thousand rupees" shall be substituted. The Act was enacted on 17 Apr 2017.

Amendment of section 23C

114. In the Central Excise Act, in section 23C, in sub-section (3), for the words "two thousand and five hundred rupees", the words "ten thousand rupees" shall be substituted.

Section 114, The Finance Act, 2017.

Questions about Section 114

What does Section 114 of the Finance Act deal with?

Section 114 of the Finance Act is headed "Amendment of section 23C". Amendment of section 23C 114. In the Central Excise Act, in section 23C, in sub-section (3), for the words "two thousand and five hundred rupees", the words "ten thousand rupees" shall be substituted.

How do I find court cases under Section 114 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 114, section 114 Finance Act 2017, section 114 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 114 of the Finance Act enacted?

Section 114 of the Finance Act, cited as Finance Act 2017 114, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.

Other sections of this Act

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