Amendment of section 2

Q: When was Section 89 of the Finance Act enacted?

Section 89 of the Finance Act, cited as Finance Act 2017 89, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.

In force As on 10 Oct 2026

Ministry Finance Enacted 17 Apr 2017 Cited by 1 provision

Section 89 of the Finance Act, 2017 deals with amendment of section 2. CHAPTER IV INDIRECT TAXES Customs Amendment of section 2 89. The Act was enacted on 17 Apr 2017.

CHAPTER IV
INDIRECT TAXES
Customs
Amendment of section 2
89. In the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), in section 2:—
(a) after clause (3), the following clause shall be inserted, namely:—
'(3A) "beneficial owner" means any person on whose behalf the goods are being imported or exported or who exercises effective control over the goods being imported or exported;';
(b) in clause (13), for the words "customs airport", the words "customs airport, international courier terminal, foreign post office" shall be substituted;
(c) in clause (16), the words and figures "in the case of goods imported or to be exported by post, the entry referred to in section 82 or" shall be omitted;
(d) in clause (20), for the words "any owner", the words "any owner, beneficial owner" shall be substituted;
(e) after clause (20), the following clause shall be inserted, namely:—
'(20A) "foreign post office" means any post office appointed under clause (e) of sub-section (1) of section 7 to be a foreign post office;';
(f) in clause (26), for the words "any owner", the words "any owner, beneficial owner" shall be substituted;
(g) after clause (28), the following clause shall be inserted, namely:—
'(28A) "international courier terminal" means any place appointed under clause (f) of sub-section (1) of section 7 to be an international courier terminal;';
(h) after clause (30A), the following clause shall be inserted, namely:—
'(30B) "passenger name record information" means the records prepared by an operator of any aircraft or vessel or vehicle or his authorised agent for each journey booked by or on behalf of any passenger;'.
Section 89, 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. 161 Amendment of Act 47 of 1999

Questions about Section 89

What does Section 89 of the Finance Act deal with?

Section 89 of the Finance Act is headed "Amendment of section 2". CHAPTER IV INDIRECT TAXES Customs Amendment of section 2 89.

How do I find court cases under Section 89 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 89, section 89 Finance Act 2017, section 89 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 89 of the Finance Act, and has it changed?

Its own text turns on section 2 (Income-tax), section 7 (Amendment of section 10AA), section 82 (Amendment of section 245Q), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 89 of the Finance Act enacted?

Section 89 of the Finance Act, cited as Finance Act 2017 89, 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)		after clause (3), the following clause shall be inserted, namely:—
		'(3A) "beneficial owner" means any person on whose behalf the goods are being imported or exported or who exercises effective control over the goods being imported or exported;';
(b)		in clause (13), for the words "customs airport", the words "customs airport, international courier terminal, foreign post office" shall be substituted;
(c)		in clause (16), the words and figures "in the case of goods imported or to be exported by post, the entry referred to in section 82 or" shall be omitted;
(d)		in clause (20), for the words "any owner", the words "any owner, beneficial owner" shall be substituted;
(e)		after clause (20), the following clause shall be inserted, namely:—
		'(20A) "foreign post office" means any post office appointed under clause (e) of sub-section (1) of section 7 to be a foreign post office;';
(f)		in clause (26), for the words "any owner", the words "any owner, beneficial owner" shall be substituted;
(g)		after clause (28), the following clause shall be inserted, namely:—
		'(28A) "international courier terminal" means any place appointed under clause (f) of sub-section (1) of section 7 to be an international courier terminal;';
(h)		after clause (30A), the following clause shall be inserted, namely:—
		'(30B) "passenger name record information" means the records prepared by an operator of any aircraft or vessel or vehicle or his authorised agent for each journey booked by or on behalf of any passenger;'.