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Section61
The Finance Act, 2018

Amendment of section 18

In force Act 13 of 2018 As on 11 Oct 2026

Act 13 of 2018 Ministry Finance

Section 61 of the Finance Act, 2018 deals with amendment of section 18. Amendment of section 18 61. In the Customs Act, in section 18,— (i) | in sub-section (1), in the opening portion, after the word and figures "section ", the words and figures "and section " shall be inserted;

Amendment of section 18

61. In the Customs Act, in section 18,—

(i)in sub-section (1), in the opening portion, after the word and figures "section 46", the words and figures "and section 50" shall be inserted;
(ii)after sub-section (1), the following sub-section shall be inserted, namely:—
"(1A) Where, pursuant to the provisional assessment under sub-section (1), if any document or information is required by the proper officer for final assessment, the importer or exporter, as the case may be, shall submit such document or information within such time, and the proper officer shall finalise the provisional assessment within such time and in such manner, as may be prescribed.'';
(iii)in sub-section (3), for the figures and letters "28AB", the figures and letters "28AA" shall be substituted and shall be deemed to have been substituted retrospectively with effect from the 8th day of April, 2011.
Section 61, 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. s. 18 Amendment of section 48
  2. s. 46 Amendment of section 143
  3. s. 50 Amendment of section 245-O

Questions about Section 61

What does Section 61 of the Finance Act deal with?

Section 61 of the Finance Act is headed "Amendment of section 18". Amendment of section 18 61. In the Customs Act, in section 18,— (i) | in sub-section (1), in the opening portion, after the word and figures "section ", the words and figures "and section " shall be inserted;

How do I find court cases under Section 61 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 61, section 61 Finance Act 2018, section 61 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 61 of the Finance Act, and has it changed?

Its own text turns on section 18 (Amendment of section 48), section 46 (Amendment of section 143), section 50 (Amendment of section 245-O), 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

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.