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Section159
The Finance Act, 2017

Amendment of Act 19 of 1952

In force As on 05 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 159 of the Finance Act, 2017 deals with amendment of Act 19 of 1952. Amendment of Act 19 of 1952 159. In the Employees' Provident Funds and Miscellaneous Provisions Act, 1952,— (a) | in section 2, for clause (m), the following clause shall be substituted, namely:— '(m) "Tribunal" means the Industrial Tribunal referred to in section 7 D;'; The Act was enacted on 17 Apr 2017.

Amendment of Act 19 of 1952

159. In the Employees' Provident Funds and Miscellaneous Provisions Act, 1952,—

(a)in section 2, for clause (m), the following clause shall be substituted, namely:—
'(m) "Tribunal" means the Industrial Tribunal referred to in section 7 D;';
(b)for section 7D, the following section shall be substituted, namely:—
"7D.Tribunal.— The Industrial Tribunal constituted by the Central Government under sub-section (1) of section 7A of the Industrial Disputes Act, 1947 shall, on and from the commencement of Part XIV of Chapter VI of the Finance Act, 2017, be the Tribunal for the purposes of this Act and the said Tribunal shall exercise the jurisdiction, powers and authority conferred on it by or under this Act.",;
(c)sections 7E, 7F, 7G ,7H, 7M and 7N shall be omitted;
(d)for section 18A, the following section shall be substituted, namely:—
"18A.Authorities and inspector to be public servant.— The authorities referred to in section 7A and eyery inspector shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code." (45 of 1860);
(e)in section 21, in sub-section (2), clause (a) shall be omitted.
Section 159, 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. 2 Income-tax
  2. s. 7 Amendment of section 10AA
  3. s. 21 Amendment of section 44AD
  4. Indian Penal Code s. 21 "Public servant"

Questions about Section 159

What does Section 159 of the Finance Act deal with?

Section 159 of the Finance Act is headed "Amendment of Act 19 of 1952". Amendment of Act 19 of 1952 159. In the Employees' Provident Funds and Miscellaneous Provisions Act, 1952,— (a) | in section 2, for clause (m), the following clause shall be substituted, namely:— '(m) "Tribunal" means the Industrial Tribunal referred to in section 7 D;';

How do I find court cases under Section 159 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 159, section 159 Finance Act 2017, section 159 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 159 of the Finance Act, and has it changed?

Its own text turns on section 2 (Income-tax), section 7 (Amendment of section 10AA), section 21 (Amendment of section 44AD), Indian Penal Code 21 ("Public servant"), so none of them can safely be read on its own.

When was Section 159 of the Finance Act enacted?

Section 159 of the Finance Act, cited as Finance Act 2017 159, 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.