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Section88
The Finance Act, 2019 (No. 2)

Amendment of First Schedule

In force As on 11 Oct 2026

Ministry Finance Cited by 2 provisions

Section 88 of the Finance Act, 2019 (No. 2) deals with amendment of First Schedule. Amendment of First Schedule 88. In the Customs Tariff Act, the First Schedule shall— (a) | be amended in the manner specified in the Fourth Schedule;

Amendment of First Schedule

88. In the Customs Tariff Act, the First Schedule shall—

(a)be amended in the manner specified in the Fourth Schedule;
(b)be also amended in the manner specified in the Fifth Schedule, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint.
Section 88, 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 2

  1. s. Fourth Schedule -
  2. s. Fifth Schedule -

Questions about Section 88

What does Section 88 of the Finance Act, 2019 (No. 2) deal with?

Section 88 of the Finance Act, 2019 (No. 2) is headed "Amendment of First Schedule". Amendment of First Schedule 88. In the Customs Tariff Act, the First Schedule shall— (a) | be amended in the manner specified in the Fourth Schedule;

How do I find court cases under Section 88 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) 88, section 88 Finance Act, 2019 (No. 2), section 88 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 88 of the Finance Act, 2019 (No. 2), and has it changed?

2 other provisions in this corpus refer 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.