Restrictions of Scheme

In force As on 07 Oct 2026

Ministry Finance

Section 130 of the Finance Act, 2019 (No. 2) deals with restrictions of Scheme. Restrictions of Scheme 130. (1) Any amount paid under this Scheme,— (a) | shall not be paid through the input tax credit account under the indirect tax enactment or any other Act;

Restrictions of Scheme
130. (1) Any amount paid under this Scheme,—
(a) shall not be paid through the input tax credit account under the indirect tax enactment or any other Act;
(b) shall not be refundable under any circumstances;
(c) shall not, under the indirect tax enactment or under any other Act,—
(i) be taken as input tax credit; or
(ii) entitle any person to take input tax credit, as a recipient, of the excisable goods or taxable services, with respect to the matter and time period covered in the declaration.
(2) In case any predeposit or other deposit already paid exceeds the amount payable as indicated in the statement of the designated committee, the difference shall not be refunded.
Section 130, The Finance Act, 2019 (No. 2).

Questions about Section 130

What does Section 130 of the Finance Act, 2019 (No. 2) deal with?

Section 130 of the Finance Act, 2019 (No. 2) is headed "Restrictions of Scheme". Restrictions of Scheme 130. (1) Any amount paid under this Scheme,— (a) | shall not be paid through the input tax credit account under the indirect tax enactment or any other Act;

How do I find court cases under Section 130 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) 130, section 130 Finance Act, 2019 (No. 2), section 130 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.

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.

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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.

(a)		shall not be paid through the input tax credit account under the indirect tax enactment or any other Act;
(b)		shall not be refundable under any circumstances;
(c)		shall not, under the indirect tax enactment or under any other Act,—

(i)		be taken as input tax credit; or
(ii)		entitle any person to take input tax credit, as a recipient, of the excisable goods or taxable services, with respect to the matter and time period covered in the declaration.