Amendment of section 157
Section 100 of the Finance Act, 2018 deals with amendment of section 157. Amendment of section 157 100. In the Customs Act, in section 157, in sub-section (2),— (i) | in clause (a), after the word "form", the words "and manner to deliver or present" shall be inserted;
Amendment of section 157
100. In the Customs Act, in section 157, in sub-section (2),—
Section 100, The Finance Act, 2018 (Act 13 of 2018).
(i) in clause (a), after the word "form", the words "and manner to deliver or present" shall be inserted; (ii) for clause (d), the following clauses shall be substituted, namely:— "(d) the time and manner of finalisation of provisional assessment; (e) the manner of conducting pre-notice consultation; (f) the circumstances under which, and the manner in which, supplementary notice may be issued; (g) the form and manner in which an application for advance ruling or appeal shall be made, and the procedure for the Authority, under Chapter VB; (h) the manner of clearance or removal of imported or export goods; (i) the documents to be furnished in relation to imported goods; (j) the conditions, restrictions and the manner of making deposits in electronic cash ledger, the utilisation and refund therefrom and the manner of maintaining such ledger; (k) the manner of conducting audit; (l) the goods for controlled delivery and the manner thereof; (m) the measures and separate procedure or documentation for a class of importers or exporters or categories of goods or on the basis of the modes of transport of goods.".
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 100
What does Section 100 of the Finance Act deal with?
Section 100 of the Finance Act is headed "Amendment of section 157". Amendment of section 157 100. In the Customs Act, in section 157, in sub-section (2),— (i) | in clause (a), after the word "form", the words "and manner to deliver or present" shall be inserted;
How do I find court cases under Section 100 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 2018 100, section 100 Finance Act 2018, section 100 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 100 of the Finance Act, and has it changed?
Its own text turns on section 157 (Insertion of new section 23JC), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2018 as Act 13 of 2018. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. INCOME-TAX8472 words
- 2. Income-tax4233 words
- 206. Amendment of Act 54 of 20001580 words
- Second Schedule. Second Schedule1062 words
- 33. Insertion of new section 112A756 words
- 63. Amendment of section 28707 words
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