Section155
The Finance Act, 2018

Amendment of section 23JA

In force Act 13 of 2018 As on 10 Oct 2026

Act 13 of 2018 Ministry Finance

Section 155 of the Finance Act, 2018 deals with amendment of section 23JA. Amendment of section 23JA 155. In section 23JA of the principal Act, after sub-section (4), the following sub-section shall be inserted, namely:— "(5) All settlement amounts, excluding the disgorgement amount and legal costs, realised under this Act shall be credited to the Consolidated Fund of Indi

Amendment of section 23JA

155. In section 23JA of the principal Act, after sub-section (4), the following sub-section shall be inserted, namely:—

"(5) All settlement amounts, excluding the disgorgement amount and legal costs, realised under this Act shall be credited to the Consolidated Fund of India.".

Section 155, The Finance Act, 2018 (Act 13 of 2018).

Questions about Section 155

What does Section 155 of the Finance Act deal with?

Section 155 of the Finance Act is headed "Amendment of section 23JA". Amendment of section 23JA 155. In section 23JA of the principal Act, after sub-section (4), the following sub-section shall be inserted, namely:— "(5) All settlement amounts, excluding the disgorgement amount and legal costs, realised under this Act shall be credited to the Consolidated Fund of Indi

How do I find court cases under Section 155 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 155, section 155 Finance Act 2018, section 155 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

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

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.