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Section120
The Finance Act, 2021

Amendment of section 152

In force As on 07 Oct 2026

Ministry Finance

Section 120 of the Finance Act, 2021 deals with amendment of section 152. Amendment of section 152. 120. In section 152 of the Central Goods and Services Tax Act,–– (a) | in sub-section (1),–– (i) | the words "of any individual return or part thereof" shall be omitted;

Amendment of section 152.

120. In section 152 of the Central Goods and Services Tax Act,––

(a)in sub-section (1),––
(i)the words "of any individual return or part thereof" shall be omitted;
(ii)after the words "any proceedings under this Act", the words "without giving an opportunity of being heard to the person concerned" shall be inserted;
(b)sub-section (2) shall be omitted.
Section 120, The Finance Act, 2021.

Cross-references

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

This section refers to

  1. Central Goods and Services Tax Act s. 152 Bar on disclosure of information
  2. s. 152 Amendment of Act 12 of 1974

Questions about Section 120

What does Section 120 of the Finance Act deal with?

Section 120 of the Finance Act is headed "Amendment of section 152". Amendment of section 152. 120. In section 152 of the Central Goods and Services Tax Act,–– (a) | in sub-section (1),–– (i) | the words "of any individual return or part thereof" shall be omitted;

How do I find court cases under Section 120 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 2021 120, section 120 Finance Act 2021, section 120 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 120 of the Finance Act, and has it changed?

Its own text turns on Central Goods and Services Tax Act 152 (Bar on disclosure of information), section 152 (Amendment of Act 12 of 1974), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2021. 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.