Amendment of Act 13 of 1976

Q: When was Section 164 of the Finance Act enacted?

Section 164 of the Finance Act, cited as Finance Act 2017 164, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.

In force As on 07 Oct 2026

Ministry Finance Enacted 17 Apr 2017 Cited by 2 provisions

Section 164 of the Finance Act, 2017 deals with amendment of Act 13 of 1976. E.—AMENDMENTS TO THE SMUGGLERS AND FOREIGN EXCHANGE MANIPULATORS (FORFEITURE OF PROPERTY) ACT, 1976 AND THE FOREIGN EXCHANGE MANAGEMENT ACT, 1999. The Act was enacted on 17 Apr 2017.

E.—AMENDMENTS TO THE SMUGGLERS AND FOREIGN EXCHANGE MANIPULATORS (FORFEITURE OF PROPERTY) ACT, 1976 AND THE FOREIGN EXCHANGE MANAGEMENT ACT, 1999.
Amendment of Act 13 of 1976
164. In the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976,—
(a) in section 12, in sub-section (1), after clause (c), the following clause shall be inserted, namely:—
"(d) by the Adjudicating Authorities, Competent Authorities and the Qualifications, Special Director (Appeals) under the Foreign Exchange Management Act, 1999." (42 of 1999);
(b) after section 12, the following section shall be inserted, namely:—
"12A. Qualifications, terms and conditions of service of Chairperson, and Member.— Notwithstanding anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and the other terms and conditions of service of the Chairperson and other members of the Appellate Tribunal appointed after the commencement of Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section 184 of that Act:
Provided that the Chairperson and other members appointed before the commencement of Part XIV of Chapter VI of the Finance Act, 2017, shall continue to be governed by the provisions of this Act, and the rules made thereunder as if the provisions of section 184 of the Finance Act, 2017 had not come into force.".
Section 164, 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

Referred to by 2

Questions about Section 164

What does Section 164 of the Finance Act deal with?

Section 164 of the Finance Act is headed "Amendment of Act 13 of 1976". E.—AMENDMENTS TO THE SMUGGLERS AND FOREIGN EXCHANGE MANIPULATORS (FORFEITURE OF PROPERTY) ACT, 1976 AND THE FOREIGN EXCHANGE MANAGEMENT ACT, 1999.

How do I find court cases under Section 164 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 164, section 164 Finance Act 2017, section 164 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 164 of the Finance Act, and has it changed?

Its own text turns on section 12 (Amendment of section 23), section 184 (Qualifications, appointment, term and conditions of service, salary and allowances, etc., of Chairperson, Vice-Chairperson and Members, etc., of the Tribunal, Appellate Tribunal and other Authorities), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was Section 164 of the Finance Act enacted?

Section 164 of the Finance Act, cited as Finance Act 2017 164, 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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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

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(a)		in section 12, in sub-section (1), after clause (c), the following clause shall be inserted, namely:—
		"(d) by the Adjudicating Authorities, Competent Authorities and the Qualifications, Special Director (Appeals) under the Foreign Exchange Management Act, 1999." (42 of 1999);
(b)		after section 12, the following section shall be inserted, namely:—
		"12A. Qualifications, terms and conditions of service of Chairperson, and Member.— Notwithstanding anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and the other terms and conditions of service of the Chairperson and other members of the Appellate Tribunal appointed after the commencement of Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section 184 of that Act:
		Provided that the Chairperson and other members appointed before the commencement of Part XIV of Chapter VI of the Finance Act, 2017, shall continue to be governed by the provisions of this Act, and the rules made thereunder as if the provisions of section 184 of the Finance Act, 2017 had not come into force.".