Section81
The Finance Act, 2019 (No. 2)

Amendment of section 157

In force As on 09 Oct 2026

Ministry Finance

Section 81 of the Finance Act, 2019 (No. 2) deals with amendment of section 157. Amendment of section 157 81. In section 157 of the Customs Act, in sub-section (2),— (i) | after clause (k), the following clause shall be inserted, namely:-- "(ka) the manner of authentication and the time limit for such authentication, the document or information to be furnished and the manner of

Amendment of section 157

81. In section 157 of the Customs Act, in sub-section (2),—

(i)after clause (k), the following clause shall be inserted, namely:--
"(ka) the manner of authentication and the time limit for such authentication, the document or information to be furnished and the manner of submitting such document or information and the time limit for such submission, the form and the manner of furnishing alternative means of identification and the time limit for furnishing such identification, person or class of persons to be exempted and conditions subject to which suspension may be made, under Chapter XIIB;";
(ii)after clause (m), the following clause shall be inserted, namely:--
"(n) the form and manner, the time limit and the restrictions and conditions for amendment of any document under section 149.".
Section 81, The Finance Act, 2019 (No. 2).

Cross-references

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

Questions about Section 81

What does Section 81 of the Finance Act, 2019 (No. 2) deal with?

Section 81 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 157". Amendment of section 157 81. In section 157 of the Customs Act, in sub-section (2),— (i) | after clause (k), the following clause shall be inserted, namely:-- "(ka) the manner of authentication and the time limit for such authentication, the document or information to be furnished and the manner of

How do I find court cases under Section 81 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) 81, section 81 Finance Act, 2019 (No. 2), section 81 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 81 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on Customs Act 157 (General power to make regulations), section 149 (Amendment of Act 57 of 1972), section 157 (Substitution of section 30), so none of them can safely be read on its own.

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.