# The Finance Act, 2020, Section 115: Amendment of Section 157

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/115/

## Text

Amendment of section 157 115.  In section 157 of the Customs Act, in sub-section (2), after clause (j), the following clause shall be inserted, namely:- "(ja) the manner of maintaining electronic duty credit ledger, making payment from such ledger, transfer of duty credit from ledger of one person to the ledger of another and the conditions, restrictions and time limit relating thereto;".

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