Section186
The Finance Act, 2017

General Power to make rules

In force As on 07 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 186 of the Finance Act, 2017 deals with general Power to make rules. General Power to make rules 186. [(1)] Without prejudice to any other power to make rules contained elsewhere in this Part, the Central Government may, by notification, make rules generally to carry out the provisions of this Part. The Act was enacted on 17 Apr 2017.

General Power to make rules

186. [(1)] Without prejudice to any other power to make rules contained elsewhere in this Part, the Central Government may, by notification, make rules generally to carry out the provisions of this Part.

[(2) Subject to the provisions of sections 184 and 185, neither the salary and allowances nor the other terms and conditions of service of Chairperson, Vice-Chairperson, Chairman, Vice-Chairman, President, Vice President, Presiding Officer or Member of the Tribunal, Appellate Tribunal or, as the case may be, other Authority may be varied to his disadvantage after his appointment.]

1. Renumbered as sub-section (1) by Tribunals Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 w.e.f. 4-4-2021.

2. Inserted by Tribunals Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 w.e.f. 4-4-2021.

Section 186, The Finance Act, 2017.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 186

What does Section 186 of the Finance Act deal with?

Section 186 of the Finance Act is headed "General Power to make rules". General Power to make rules 186. [(1)] Without prejudice to any other power to make rules contained elsewhere in this Part, the Central Government may, by notification, make rules generally to carry out the provisions of this Part.

How do I find court cases under Section 186 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 186, section 186 Finance Act 2017, section 186 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section 186 of the Finance Act enacted?

Section 186 of the Finance Act, cited as Finance Act 2017 186, 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.