Section123
The Finance Act, 2017

Amendment of section 96A

In force As on 07 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 123 of the Finance Act, 2017 deals with amendment of section 96A. Amendment of section 96A 123. In the 1994 Act, in section 96A, for clause (d), the following clause shall be substituted, namely:— '(d) "Authority" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);'. The Act was enacted on 17 Apr 2017.

Amendment of section 96A

123. In the 1994 Act, in section 96A, for clause (d), the following clause shall be substituted, namely:—

'(d) "Authority" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);'.

Section 123, The Finance Act, 2017.

Questions about Section 123

What does Section 123 of the Finance Act deal with?

Section 123 of the Finance Act is headed "Amendment of section 96A". Amendment of section 96A 123. In the 1994 Act, in section 96A, for clause (d), the following clause shall be substituted, namely:— '(d) "Authority" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);'.

How do I find court cases under Section 123 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 123, section 123 Finance Act 2017, section 123 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 123 of the Finance Act enacted?

Section 123 of the Finance Act, cited as Finance Act 2017 123, 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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