Section170
The Finance Act, 2023

Amendment of section 25

In force Act 8 of 2023 As on 07 Oct 2026

Act 8 of 2023 Ministry Finance

Section 170 of the Finance Act, 2023 deals with amendment of section 25. Amendment of section 25. 170. In the Central Sales Tax Act, in section 25, after sub-section (2), the following sub-section shall be inserted, namely:— "(3) All appeals filed under section 20 and pending before the erstwhile Authority for Advance Rulings as on the date on which the Finance Bill, 202

Amendment of section 25.

170. In the Central Sales Tax Act, in section 25, after sub-section (2), the following sub-section shall be inserted, namely:—

"(3) All appeals filed under section 20 and pending before the erstwhile Authority for Advance Rulings as on the date on which the Finance Bill, 2023 receives the assent of the President shall stand transferred to the Authority referred to in section 19.".

Section 170, 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 170

What does Section 170 of the Finance Act deal with?

Section 170 of the Finance Act is headed "Amendment of section 25". Amendment of section 25. 170. In the Central Sales Tax Act, in section 25, after sub-section (2), the following sub-section shall be inserted, namely:— "(3) All appeals filed under section 20 and pending before the erstwhile Authority for Advance Rulings as on the date on which the Finance Bill, 202

How do I find court cases under Section 170 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 170, section 170 Finance Act 2023, section 170 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 170 of the Finance Act, and has it changed?

Its own text turns on section 19 (Amendment of section 44BBB), section 20 (Amendment of section 45), section 25 (Amendment of section 54), so none of them can safely be read on its own.

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.