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Section67
The Finance Act, 2018

Amendment of section 28H

In force Act 13 of 2018 As on 07 Oct 2026

Act 13 of 2018 Ministry Finance

Section 67 of the Finance Act, 2018 deals with amendment of section 28H. Amendment of section 28H 67. In the Customs Act, in section 28H,— (i) | in sub-section (2),— (a) | for clause (d), the following clause shall be substituted, namely:— "(d) applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 (51 of 1975) or

Amendment of section 28H

67. In the Customs Act, in section 28H,—

(i)in sub-section (2),—
(a)for clause (d), the following clause shall be substituted, namely:—
"(d) applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 (51 of 1975) or any tax or duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act or the Customs Tariff Act;";
(b)after clause (e), the following clause shall be inserted, namely:—
"(f) any other matter as the Central Government may, by notification, specify.";
(ii)after sub-section (4), the following sub-section shall be inserted, namely:—
'(5) The applicant may be represented by any person resident in India who is authorised in this behalf.
Explanation.—For the purposes of this sub-section "resident" shall have the same meaning as assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 (43 of 1961).'.
Section 67, 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. 2 Definitions

Questions about Section 67

What does Section 67 of the Finance Act deal with?

Section 67 of the Finance Act is headed "Amendment of section 28H". Amendment of section 28H 67. In the Customs Act, in section 28H,— (i) | in sub-section (2),— (a) | for clause (d), the following clause shall be substituted, namely:— "(d) applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 (51 of 1975) or

How do I find court cases under Section 67 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 67, section 67 Finance Act 2018, section 67 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 67 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 2 (Definitions), 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.