eCourtsIndia
IndiaCode Laws
Section51
The Finance Act, 2018

Amendment of section 245Q

In force Act 13 of 2018 As on 09 Oct 2026

Act 13 of 2018 Ministry Finance Cited by 1 provision

Section 51 of the Finance Act, 2018 deals with amendment of section 245Q. Amendment of section 245Q. 51. In section 245Q of the Income-tax Act, in sub-section (1), the words, letter and figures "or under Chapter V of the Customs Act, 1962 (52 of 1962)" shall be omitted with effect from the date of appointment of the Customs Authority for Advance Rulings under section 28EA

Amendment of section 245Q.

51. In section 245Q of the Income-tax Act, in sub-section (1), the words, letter and figures "or under Chapter V of the Customs Act, 1962 (52 of 1962)" shall be omitted with effect from the date of appointment of the Customs Authority for Advance Rulings under section 28EA of the Customs Act, 1962.

Section 51, 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

  1. Income-tax Act s. 245Q Application for advance ruling

Referred to by 1

  1. s. 79 Amendment of section 51

Questions about Section 51

What does Section 51 of the Finance Act deal with?

Section 51 of the Finance Act is headed "Amendment of section 245Q". Amendment of section 245Q. 51. In section 245Q of the Income-tax Act, in sub-section (1), the words, letter and figures "or under Chapter V of the Customs Act, 1962 (52 of 1962)" shall be omitted with effect from the date of appointment of the Customs Authority for Advance Rulings under section 28EA

How do I find court cases under Section 51 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 51, section 51 Finance Act 2018, section 51 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 51 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 245Q (Application for advance ruling), 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

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.