Insertion of new section 28EA
Section 65 of the Finance Act, 2018 deals with insertion of new section 28EA. Insertion of new section 28EA 65. In the Customs Act, after section 28E, the following section shall be inserted, namely:— ''28EA.
Insertion of new section 28EA
65. In the Customs Act, after section 28E, the following section shall be inserted, namely:—
''28EA. Customs Authority for Advance Rulings.—(1) The Board may, for the purposes of giving advance rulings under this Act, by notification, appoint an officer of the rank of Principal Commissioner of Customs or Commissioner of Customs to function as a Customs Authority for Advance Rulings:
Provided that till the date of appointment of the Customs Authority for Advance Rulings, the existing Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961) shall continue to be the Authority for giving advance rulings for the purposes of this Act.
(2) The offices of the Authority may be established in New Delhi and at such other places, as the Board may deem fit.
(3) Subject to the provisions of this Act, the Authority shall exercise the powers and authority conferred on it by or under this Act.''.
Section 65, The Finance Act, 2018 (Act 13 of 2018).
Questions about Section 65
What does Section 65 of the Finance Act deal with?
Section 65 of the Finance Act is headed "Insertion of new section 28EA". Insertion of new section 28EA 65. In the Customs Act, after section 28E, the following section shall be inserted, namely:— ''28EA.
How do I find court cases under Section 65 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 65, section 65 Finance Act 2018, section 65 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
- 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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