Amendment of Act 18 of 2013

Q: When was Section 172 of the Finance Act enacted?

Section 172 of the Finance Act, cited as Finance Act 2017 172, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.

In force As on 08 Oct 2026

Ministry Finance Enacted 17 Apr 2017 Cited by 1 provision

Section 172 of the Finance Act, 2017 deals with amendment of Act 18 of 2013. Amendment of Act 18 of 2013 172. In the Companies Act, 2013,— (a) | in section 410, for the words "for hearing appeals against the orders of the Tribunal", the terms and following shall be substituted, conditions of namely:— "for hearing appeals against,— (a) | the order of the Tribunal under this A The Act was enacted on 17 Apr 2017.

Amendment of Act 18 of 2013
172. In the Companies Act, 2013,—
(a) in section 410, for the words "for hearing appeals against the orders of the Tribunal", the terms and following shall be substituted, conditions of namely:—
"for hearing appeals against,—
(a) the order of the Tribunal under this Act; and
(b) any direction, decision or order referred to in section 53N of the Competition Act, 2002 in accordance with the provisions of that Act." (12 of 2003);
(b) after section 417, the following section shall be inserted, namely: —
"417A. 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 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 Member 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 172, 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 1

s. 2 Income-tax

Questions about Section 172

What does Section 172 of the Finance Act deal with?

Section 172 of the Finance Act is headed "Amendment of Act 18 of 2013". Amendment of Act 18 of 2013 172. In the Companies Act, 2013,— (a) | in section 410, for the words "for hearing appeals against the orders of the Tribunal", the terms and following shall be substituted, conditions of namely:— "for hearing appeals against,— (a) | the order of the Tribunal under this A

How do I find court cases under Section 172 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 172, section 172 Finance Act 2017, section 172 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 172 of the Finance Act, and has it changed?

Its own text turns on Competition Act 53N (Awarding compensation), 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. 1 other provision in this corpus refers back to it.

When was Section 172 of the Finance Act enacted?

Section 172 of the Finance Act, cited as Finance Act 2017 172, 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 410, for the words "for hearing appeals against the orders of the Tribunal", the terms and following shall be substituted, conditions of namely:—
		"for hearing appeals against,—

(a)		the order of the Tribunal under this Act; and
(b)		any direction, decision or order referred to in section 53N of the Competition Act, 2002 in accordance with the provisions of that Act." (12 of 2003);

(b)		after section 417, the following section shall be inserted, namely: —
		"417A. 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 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 Member 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.".