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Section93
The Finance Act, 2021

Amendment of section 46

In force As on 10 Oct 2026

Ministry Finance

Section 93 of the Finance Act, 2021 deals with amendment of section 46. Amendment of section 46. 93. In section 46 of the Customs Act, in sub-section (3),–– (i) | in the opening portion, for the words and brackets "before the end of the next day following the day (excluding holidays)", the words and brackets "before the end of the day (including holidays) preceding the

Amendment of section 46.

93. In section 46 of the Customs Act, in sub-section (3),––

(i)in the opening portion, for the words and brackets "before the end of the next day following the day (excluding holidays)", the words and brackets "before the end of the day (including holidays) preceding the day" shall be substituted;
(ii)for the words "Provided that", the following shall be substituted, namely:––
"Provided that the Board may, in such cases as it may deem fit, prescribe different time limits for presentation of the bill of entry, which shall not be later than the end of the day of such arrival:
Provided further that";
(iii)for the words "Provided further that", the words "Provided also that" shall be substituted.
Section 93, 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. Customs Act s. 46 Entry of goods on importation
  2. s. 46 Amendment of section 153

Questions about Section 93

What does Section 93 of the Finance Act deal with?

Section 93 of the Finance Act is headed "Amendment of section 46". Amendment of section 46. 93. In section 46 of the Customs Act, in sub-section (3),–– (i) | in the opening portion, for the words and brackets "before the end of the next day following the day (excluding holidays)", the words and brackets "before the end of the day (including holidays) preceding the

How do I find court cases under Section 93 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 93, section 93 Finance Act 2021, section 93 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 93 of the Finance Act, and has it changed?

Its own text turns on Customs Act 46 (Entry of goods on importation), section 46 (Amendment of section 153), 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.