# The Finance Act, 2021, Section 105: Amendment of Fourth Schedule

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/105/

## Text

Excise Amendment of Fourth Schedule. 105. In the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), the Fourth Schedule shall,–– (i) | with effect from the 1st April, 2021, be amended in the manner specified in the Fifth Schedule; and (ii) | with effect from the 1st January, 2022, be also amended in the manner specified in the Sixth Schedule.

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