Section153
The Finance Act, 2023

Amendment of section 118

In force Act 8 of 2023 As on 10 Oct 2026

Act 8 of 2023 Ministry Finance Cited by 1 provision

Section 153 of the Finance Act, 2023 deals with amendment of section 118. Amendment of section 118. 153. In section 118 of the Central Goods and Sevices Tax Act, in sub-section (1), in clause (a), for the words "National Bench or Regional Bench", the words "Principal Bench" shall be substituted.

Amendment of section 118.

153. In section 118 of the Central Goods and Sevices Tax Act, in sub-section (1), in clause (a), for the words "National Bench or Regional Bench", the words "Principal Bench" shall be substituted.

Section 153, 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.

Questions about Section 153

What does Section 153 of the Finance Act deal with?

Section 153 of the Finance Act is headed "Amendment of section 118". Amendment of section 118. 153. In section 118 of the Central Goods and Sevices Tax Act, in sub-section (1), in clause (a), for the words "National Bench or Regional Bench", the words "Principal Bench" shall be substituted.

How do I find court cases under Section 153 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 153, section 153 Finance Act 2023, section 153 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 153 of the Finance Act, and has it changed?

Its own text turns on section 118 (Amendment of section 271C), 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 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.