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Section152
The Finance Act, 2021

Amendment of Act 12 of 1974

In force As on 06 Oct 2026

Ministry Finance Cited by 1 provision

Section 152 of the Finance Act, 2021 deals with amendment of Act 12 of 1974. Amendment of Act 12 of 1974. 152. In the Economic Offences (Inapplicability of Limitation) Act, 1974, in the Schedule, after serial number 21 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:— "22.

Amendment of Act 12 of 1974.

152. In the Economic Offences (Inapplicability of Limitation) Act, 1974, in the Schedule, after serial number 21 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:—

"22. The Prohibition of Benami Property Transactions Act, 1988 (45 of 1988);

23. The Central Goods and Services Tax Act, 2017 (12 of 2017);

24. The Integrated Goods and Services Tax Act, 2017 (13 of 2017);

25. The Union Territory Goods and Services Tax Act, 2017 (14 of 2017); and

26. The Goods and Services (Compensation to States) Act, 2017 (15 of 2017).".

Section 152, The Finance Act, 2021.

Cross-references

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

Referred to by 1

  1. s. 120 Amendment of section 152

Questions about Section 152

What does Section 152 of the Finance Act deal with?

Section 152 of the Finance Act is headed "Amendment of Act 12 of 1974". Amendment of Act 12 of 1974. 152. In the Economic Offences (Inapplicability of Limitation) Act, 1974, in the Schedule, after serial number 21 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:— "22.

How do I find court cases under Section 152 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 152, section 152 Finance Act 2021, section 152 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 152 of the Finance Act, and has it changed?

1 other provision in this corpus refers back to it.

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.