Amendment of section 149
Section 98 of the Finance Act, 2021 deals with amendment of section 149. Amendment of section 149. 98. In section 149 of the Customs Act, after the proviso, the following provisos shall be inserted, namely:–– "Provided further that such authorisation or amendment may also be done electronically through the customs automated system on the basis of risk evaluation through
Amendment of section 149.
98. In section 149 of the Customs Act, after the proviso, the following provisos shall be inserted, namely:––
"Provided further that such authorisation or amendment may also be done electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria:
Provided also that such amendments, as may be specified by the Board, may be done by the importer or exporter on the common portal.".
Section 98, 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
Referred to by 1
Questions about Section 98
What does Section 98 of the Finance Act deal with?
Section 98 of the Finance Act is headed "Amendment of section 149". Amendment of section 149. 98. In section 149 of the Customs Act, after the proviso, the following provisos shall be inserted, namely:–– "Provided further that such authorisation or amendment may also be done electronically through the customs automated system on the basis of risk evaluation through
How do I find court cases under Section 98 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 98, section 98 Finance Act 2021, section 98 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 98 of the Finance Act, and has it changed?
Its own text turns on Customs Act 149 (Amendment of documents), section 149 (Insertion of new section 30B), so none of them can safely be read on its own. 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
- 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.