Amendment of section 5
Section 90 of the Finance Act, 2021 deals with amendment of section 5. Amendment of section 5. 90. In section 5 of the Customs Act, in sub-section (3), for the words and figures "Chapter XV and section ", the words, figures, brackets and letter "Chapter XV, section 108 and sub-section (1D) of section " shall be substituted.
Amendment of section 5.
90. In section 5 of the Customs Act, in sub-section (3), for the words and figures "Chapter XV and section 108", the words, figures, brackets and letter "Chapter XV, section 108 and sub-section (1D) of section 110" shall be substituted.
Section 90, 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
Questions about Section 90
What does Section 90 of the Finance Act deal with?
Section 90 of the Finance Act is headed "Amendment of section 5". Amendment of section 5. 90. In section 5 of the Customs Act, in sub-section (3), for the words and figures "Chapter XV and section ", the words, figures, brackets and letter "Chapter XV, section 108 and sub-section (1D) of section " shall be substituted.
How do I find court cases under Section 90 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 90, section 90 Finance Act 2021, section 90 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 90 of the Finance Act, and has it changed?
Its own text turns on Customs Act 5 (Powers of officers of customs), section 5 (Insertion of new section 9B), section 108 (Amendment of section 7), section 110 (Amendment of section 35), so none of them can safely be read on its own. 5 other provisions in this corpus refer 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
- Fourth Schedule. Fourth Schedule26628 words
- First Schedule. First Schedule9574 words
- 2. Income-tax5993 words
- 6. Amendment of section 103582 words
- 130. Substitution of new section for section 43513 words
- 131. Substitution of new section for section 52699 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.