Amendment of Section 157
Section 115 of the Finance Act, 2020 deals with amendment of Section 157. 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
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;".
Section 115, The Finance Act, 2020.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 115
What does Section 115 of the Finance Act deal with?
Section 115 of the Finance Act is headed "Amendment of Section 157". 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
How do I find court cases under Section 115 of the Finance Act?
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 2020 115, section 115 Finance Act 2020, section 115 of the Finance Act. 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 115 of the Finance Act, and has it changed?
Its own text turns on Customs Act 157 (General power to make regulations), so none of them can safely be read on its own. 9 other provisions in this corpus refer back to it.
When was the Finance Act enacted?
Finance Act was enacted in 2020. 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
- 2. Income-tax5875 words
- 7. Amendment of Section 102233 words
- 53. Insertion of new sections 115BAC and 115BAD1625 words
- 153. Amendment of Act 28 of 20161366 words
- 116. Substitution of new section for section 8B1203 words
- 95. Amendment of Section 206C1116 words
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.