Section116
The Finance Act, 2017

Insertion of new section 23-I

In force As on 07 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 116 of the Finance Act, 2017 deals with insertion of new section 23-I. Insertion of new section 23-I 116. In the Central Excise Act, after section 23H, the following section shall be inserted, namely:— "23-I. The Act was enacted on 17 Apr 2017.

Insertion of new section 23-I

116. In the Central Excise Act, after section 23H, the following section shall be inserted, namely:—

"23-I. Transitional provision — On and from the date on which the Finance Bill, 2017 receives the assent of the President, every application and proceeding pending before the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax) shall stand transferred to the Authority from the stage at which such application or proceeding stood as on the date of such assent.".

Section 116, 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. 23 Amendment of section 47

Questions about Section 116

What does Section 116 of the Finance Act deal with?

Section 116 of the Finance Act is headed "Insertion of new section 23-I". Insertion of new section 23-I 116. In the Central Excise Act, after section 23H, the following section shall be inserted, namely:— "23-I.

How do I find court cases under Section 116 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 116, section 116 Finance Act 2017, section 116 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 116 of the Finance Act, and has it changed?

Its own text turns on section 23 (Amendment of section 47), so none of them can safely be read on its own.

When was Section 116 of the Finance Act enacted?

Section 116 of the Finance Act, cited as Finance Act 2017 116, 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.