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Section122
The Finance Act, 2019 (No. 2)

Application of Scheme to indirect tax enactments

In force As on 06 Oct 2026

Ministry Finance Cited by 1 provision

Section 122 of the Finance Act, 2019 (No. 2) deals with application of Scheme to indirect tax enactments. Application of Scheme to indirect tax enactments 122.

Application of Scheme to indirect tax enactments

122. This Scheme shall be applicable to the following enactments, namely:—

(a)the Central Excise Act, 1944 (1 of 1944) or the Central Excise Tariff Act, 1985 (5 of 1986) or Chapter V of the Finance Act, 1994 (32 of 1994)and the rules made thereunder;
(b)the following Acts, namely:—
(i)the Agricultural Produce Cess Act,1940 (27 of 1940);
(ii)the Coffee Act, 1942 (7 of 1942);
(iii)the Mica Mines Labour Welfare Fund Act, 1946 ((22 of 1946);
(iv)the Rubber Act, 1947 (24 of 1947);
(v)the Salt Cess Act, 1953 (49 of 1953);
(vi)the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955);
(vii)the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957);
(viii)the Mineral Products (Additional Duties of Excise and Customs) Act, 1958 (57 of 1958);
(ix)the Sugar (Special Excise Duty) Act, 1959 (58 of 1959);
(x)the Textiles Committee Act, 1963 (41 of 1963);
(xi)the Produce Cess Act, 1966 (15 of 1966);
(xii)the Limestone and Dolomite Mines Labour Welfare Fund Act, 1972 (62 of 1972);
(xiii)the Coal Mines (Conservation and Development) Act, 1974 (28 of 1974);
(xiv)the Oil Industry (Development) Act, 1974 (47 of 1974);
(xv)the Tobacco Cess Act, 1975 (26 of 1975);
(xvi)the Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976 (55 of 1976);
(xvii)the Bidi Workers Welfare Cess Act, 1976 (56 of 1976);
(xviii)the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978);
(xix)the Sugar Cess Act, 1982 (3 of 1982);
(xx)the Jute Manufacturers Cess Act, 1983 (28 of 1983);
(xxi)the Agricultural and Processed Food Products Export Cess Act, 1985 (2 of 1986);
(xxii)the Spices Cess Act, 1986 (11 of 1986);
(xxiii)the Finance Act, 2004 (22 of 2004);
(xxiv)the Finance Act, 2007 (17 of 2007);
(xxv)the Finance Act, 2015 (20 of 2015);
(xxvi)the Finance Act, 2016 (28 of 2016);
(c)any other Act, as the Central Government may, by notification in the Official Gazette, specify.
Section 122, The Finance Act, 2019 (No. 2).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 1

  1. s. 121 Definitions

Questions about Section 122

What does Section 122 of the Finance Act, 2019 (No. 2) deal with?

Section 122 of the Finance Act, 2019 (No. 2) is headed "Application of Scheme to indirect tax enactments". Application of Scheme to indirect tax enactments 122.

How do I find court cases under Section 122 of the Finance Act, 2019 (No. 2)?

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, 2019 (No. 2) 122, section 122 Finance Act, 2019 (No. 2), section 122 of the Finance Act, 2019 (No. 2). 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 122 of the Finance Act, 2019 (No. 2), and has it changed?

1 other provision in this corpus refers back to it.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. 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.