Repeal and savings of certain enactments

In force Act 13 of 2018 As on 11 Oct 2026

Act 13 of 2018 Ministry Finance Cited by 1 provision

Section 108 of the Finance Act, 2018 deals with repeal and savings of certain enactments. CHAPTER V REPEAL AND SAVINGS OF CERTAIN ENACTMENTS Repeal and savings of certain enactments 108.

CHAPTER V
REPEAL AND SAVINGS OF CERTAIN ENACTMENTS
Repeal and savings of certain enactments
108. (1) The enactments specified in the third column of the Fifth Schedule are hereby repealed to the extent specified in the fourth column thereof.
(2) Notwithstanding the repeal under sub-section (1), such repeal shall not—
(a) affect any other law in which the repealed enactment has been applied, incorporated or referred to;
(b) affect the validity, invalidity, effect or consequences of anything already done or suffered or any right, title, obligation or liability already acquired, accrued or incurred or any remedy or proceeding in respect thereof, or any release or discharge of or from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted, or the proof of any past act or thing under the repealed enactment;
(c) affect any principle or rule of law, or established jurisdiction, form or course of pleading, practice or procedure, or existing usage, custom, privilege, restriction, exemption, office or appointment, notwithstanding that the same respectively may have been in any manner affirmed or recognised or derived by, in or from any enactment hereby repealed;
(d) revive or restore any jurisdiction, office, custom, liability, right, title, privilege, restriction, exemption, usage, practice, procedure or other matter or thing not now existing or in force.
(3) The mention of particular matters in sub-section (1) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 (10 of 1897), with regard to the effect of repeals.
Section 108, The Finance Act, 2018 (Act 13 of 2018).

Cross-references

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

This section refers to

General Clauses Act s. 6 Effect of repeal

Referred to by 1

s. Fifth Schedule Fifth Schedule

Questions about Section 108

What does Section 108 of the Finance Act deal with?

Section 108 of the Finance Act is headed "Repeal and savings of certain enactments". CHAPTER V REPEAL AND SAVINGS OF CERTAIN ENACTMENTS Repeal and savings of certain enactments 108.

How do I find court cases under Section 108 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 108, section 108 Finance Act 2018, section 108 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 108 of the Finance Act, and has it changed?

Its own text turns on General Clauses Act 6 (Effect of repeal), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

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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(a)		affect any other law in which the repealed enactment has been applied, incorporated or referred to;
(b)		affect the validity, invalidity, effect or consequences of anything already done or suffered or any right, title, obligation or liability already acquired, accrued or incurred or any remedy or proceeding in respect thereof, or any release or discharge of or from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted, or the proof of any past act or thing under the repealed enactment;
(c)		affect any principle or rule of law, or established jurisdiction, form or course of pleading, practice or procedure, or existing usage, custom, privilege, restriction, exemption, office or appointment, notwithstanding that the same respectively may have been in any manner affirmed or recognised or derived by, in or from any enactment hereby repealed;
(d)		revive or restore any jurisdiction, office, custom, liability, right, title, privilege, restriction, exemption, usage, practice, procedure or other matter or thing not now existing or in force.