Section140
The Finance Act, 2017

Amendment of section 18 of Act 47 of 1974

In force As on 07 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 140 of the Finance Act, 2017 deals with amendment of section 18 of Act 47 of 1974. Amendment of section 18 of Act 47 of 1974 140. The Act was enacted on 17 Apr 2017.

Amendment of section 18 of Act 47 of 1974

140. In the Oil Industry (Development) Act, 1974, in section 18, in sub-section (2), after clause (d), the following clauses shall be inserted, namely:—

''(e) for meeting any expenditure incurred by any Central Public Sector Undertaking in the oil and gas sector, on behalf of the Central Government;

(f) for meeting expenditure on any scheme or activity by the Central Government relating to oil and gas sector.''.

Section 140, 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. 18 Amendment of section 43D

Questions about Section 140

What does Section 140 of the Finance Act deal with?

Section 140 of the Finance Act is headed "Amendment of section 18 of Act 47 of 1974". Amendment of section 18 of Act 47 of 1974 140.

How do I find court cases under Section 140 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 140, section 140 Finance Act 2017, section 140 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 140 of the Finance Act, and has it changed?

Its own text turns on section 18 (Amendment of section 43D), so none of them can safely be read on its own.

When was Section 140 of the Finance Act enacted?

Section 140 of the Finance Act, cited as Finance Act 2017 140, 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.