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Section135
The Finance Act, 2023

Amendment of First Schedule

In force Act 8 of 2023 As on 10 Oct 2026

Act 8 of 2023 Ministry Finance Cited by 4 provisions

Section 135 of the Finance Act, 2023 deals with amendment of First Schedule. Amendment of First Schedule. 135. In the Customs Tariff Act, the First Schedule shall— (a) | be amended in the manner specified in the Second Schedule;

Amendment of First Schedule.

135. In the Customs Tariff Act, the First Schedule shall—

(a)be amended in the manner specified in the Second Schedule;
(b)be also amended in the manner specified in the Third Schedule;
(c)with effect from the 1st May, 2023, be also amended in the manner specified in the Fourth Schedule;
(d)with effect from the 1st April, 2023, be also amended in the manner specified in the Seventh Schedule;
Section 135, The Finance Act, 2023 (Act 8 of 2023).

Cross-references

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

Referred to by 4

  1. s. Second Schedule Second Schedule
  2. s. Third Schedule Third Schedule
  3. s. Fourth Schedule Fourth Schedule
  4. s. Seventh Schedule Seventh Schedule

Questions about Section 135

What does Section 135 of the Finance Act deal with?

Section 135 of the Finance Act is headed "Amendment of First Schedule". Amendment of First Schedule. 135. In the Customs Tariff Act, the First Schedule shall— (a) | be amended in the manner specified in the Second Schedule;

How do I find court cases under Section 135 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 2023 135, section 135 Finance Act 2023, section 135 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 135 of the Finance Act, and has it changed?

4 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2023 as Act 8 of 2023. 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.