Section97
The Finance Act, 2017

Amendment of section 28-I

In force As on 07 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 97 of the Finance Act, 2017 deals with amendment of section 28-I. Amendment of section 28-I 97. In the Customs Act, in section 28-I, in sub-section (6), for the words "ninety days", the words "six months" shall be substituted. The Act was enacted on 17 Apr 2017.

Amendment of section 28-I

97. In the Customs Act, in section 28-I, in sub-section (6), for the words "ninety days", the words "six months" shall be substituted.

Section 97, 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. 28 Amendment of section 55

Questions about Section 97

What does Section 97 of the Finance Act deal with?

Section 97 of the Finance Act is headed "Amendment of section 28-I". Amendment of section 28-I 97. In the Customs Act, in section 28-I, in sub-section (6), for the words "ninety days", the words "six months" shall be substituted.

How do I find court cases under Section 97 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 97, section 97 Finance Act 2017, section 97 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 97 of the Finance Act, and has it changed?

Its own text turns on section 28 (Amendment of section 55), so none of them can safely be read on its own.

When was Section 97 of the Finance Act enacted?

Section 97 of the Finance Act, cited as Finance Act 2017 97, 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.