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Section99
The Finance Act, 2017

Insertion of new section 41A

In force As on 07 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 99 of the Finance Act, 2017 deals with insertion of new section 41A. Insertion of new section 41A 99. In the Customs Act, after section 41, the following section shall be inserted, namely:— "41A. The Act was enacted on 17 Apr 2017.

Insertion of new section 41A

99. In the Customs Act, after section 41, the following section shall be inserted, namely:—

"41A. Passenger and crew departure manifest and passenger name record information — (1) The person-in-charge of a conveyance that departs from India to a place outside India or any other person as may be specified by the Central Government by notification in the Official Gazette, shall deliver to the proper officer—

(i)the passenger and crew departure manifest; and
(ii)the passenger name record information of departing passengers,

in such form, containing such particulars, in such manner and within such time, as may be prescribed.

(2) Where the passenger and crew departure manifest or the passenger name record information or any part thereof is not delivered to the proper officer within the prescribed time and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or the other person referred to in sub-section (1) shall be liable to such penalty, not exceeding fifty thousand rupees, as may be prescribed.".

Section 99, 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. 41 Amendment of section 92BA

Questions about Section 99

What does Section 99 of the Finance Act deal with?

Section 99 of the Finance Act is headed "Insertion of new section 41A". Insertion of new section 41A 99. In the Customs Act, after section 41, the following section shall be inserted, namely:— "41A.

How do I find court cases under Section 99 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 99, section 99 Finance Act 2017, section 99 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 99 of the Finance Act, and has it changed?

Its own text turns on section 41 (Amendment of section 92BA), so none of them can safely be read on its own.

When was Section 99 of the Finance Act enacted?

Section 99 of the Finance Act, cited as Finance Act 2017 99, 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.