Savings

Q: When was Section 143 of the Finance Act enacted?

Section 143 of the Finance Act, cited as Finance Act 2017 143, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.

In force As on 05 Oct 2026

Ministry Finance Enacted 17 Apr 2017 Cited by 4 provisions

Section 143 of the Finance Act, 2017 deals with savings. Savings 143. (1) The repeal of the Research and Development Cess Act, 1986 by this Act shall not— (a) | affect any other enactment in which the repealed enactment has been applied, incorporated or referred to; The Act was enacted on 17 Apr 2017.

Savings
143. (1) The repeal of the Research and Development Cess Act, 1986 by this Act shall not—
(a) affect any other enactment in which the repealed enactment has been applied, incorporated or referred to;
(b) affect the validity, invalidity, effect or consequences of anything already done or suffered, or any right, title, obligation or liability already acquired, accrued or incurred or any remedy or proceeding in respect thereof, or any release or discharge of or from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted, or the proof of any past act or thing;
(c) affect any principle or rule of law, or established jurisdiction, form or course of pleading, practice or procedure, or existing usage, custom, privilege, restriction, exemption, office or appointment, notwithstanding that the same respectively may have been in any manner affirmed or recognised or derived by, in or from the enactment hereby repealed;
(d) revive or restore any jurisdiction, office, custom, liability, right, title, privilege, restriction, exemption, usage, practice, procedure or other matter or thing not now existing or in force.
(2) The mention of particular matter in sub-section (1) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 (10 of 1897), with regard to the effect of repeal.
Section 143, 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

General Clauses Act s. 6 Effect of repeal

Referred to by 4

Questions about Section 143

What does Section 143 of the Finance Act deal with?

Section 143 of the Finance Act is headed "Savings". Savings 143. (1) The repeal of the Research and Development Cess Act, 1986 by this Act shall not— (a) | affect any other enactment in which the repealed enactment has been applied, incorporated or referred to;

How do I find court cases under Section 143 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 143, section 143 Finance Act 2017, section 143 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 143 of the Finance Act, and has it changed?

Its own text turns on General Clauses Act 6 (Effect of repeal), so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it.

When was Section 143 of the Finance Act enacted?

Section 143 of the Finance Act, cited as Finance Act 2017 143, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. Income-tax8321 words
2. Income-tax4071 words
148. Amendment of Chapter VIB1616 words
47. Amendment of section 115JB1176 words
6. Amendment of section 10856 words
Sixth Schedule. Sixth Schedule820 words

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.

(a)		affect any other enactment in which the repealed enactment has been applied, incorporated or referred to;
(b)		affect the validity, invalidity, effect or consequences of anything already done or suffered, or any right, title, obligation or liability already acquired, accrued or incurred or any remedy or proceeding in respect thereof, or any release or discharge of or from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted, or the proof of any past act or thing;
(c)		affect any principle or rule of law, or established jurisdiction, form or course of pleading, practice or procedure, or existing usage, custom, privilege, restriction, exemption, office or appointment, notwithstanding that the same respectively may have been in any manner affirmed or recognised or derived by, in or from the enactment hereby repealed;
(d)		revive or restore any jurisdiction, office, custom, liability, right, title, privilege, restriction, exemption, usage, practice, procedure or other matter or thing not now existing or in force.