Amendment of section 28J
Section 93 of the Finance Act, 2022 deals with amendment of section 28J. Amendment of section 28J. 93. In section 28J of the Customs Act, for sub-section (2), the following sub-section shall be substituted, namely:— "(2) The advance ruling referred to in sub-section (1) shall remain valid for three years or till there is a change in law or facts on the basis of which the
Amendment of section 28J.
93. In section 28J of the Customs Act, for sub-section (2), the following sub-section shall be substituted, namely:—
"(2) The advance ruling referred to in sub-section (1) shall remain valid for three years or till there is a change in law or facts on the basis of which the advance ruling has been pronounced, whichever is earlier:
Provided that in respect of any advance ruling in force on the date on which the Finance Bill, 2022 receives the assent of the President, the said period of three years shall be reckoned from the date on which the said Finance Bill receives the assent of the President.".
Section 93, The Finance Act, 2022 (Act 6 of 2022).
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 93
What does Section 93 of the Finance Act deal with?
Section 93 of the Finance Act is headed "Amendment of section 28J". Amendment of section 28J. 93. In section 28J of the Customs Act, for sub-section (2), the following sub-section shall be substituted, namely:— "(2) The advance ruling referred to in sub-section (1) shall remain valid for three years or till there is a change in law or facts on the basis of which 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 2022 93, section 93 Finance Act 2022, 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 28J (Applicability of advance ruling), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2022 as Act 6 of 2022. 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
- First Schedule. First Schedule9792 words
- 2. Income-tax6839 words
- 42. Amendment of section 144B3753 words
- 4. Amendment of section 103713 words
- 39. Insertion of new section 140B1269 words
- 31. Amendment of section 115TD965 words
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