Amendment of section 28DA
Section 100 of the Finance Act, 2024 (No. 2) deals with amendment of section 28DA. CHAPTER V INDIRECT TAXES Customs Amendment of section 28DA. The Act was enacted on 16 Aug 2024.
CHAPTER V
INDIRECT TAXES
Customs
Amendment of section 28DA.
100. In the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), in section 28DA,—
(a) in sub-section (2) and clauses (ii), (iii) and (iv) of sub-section (10), for the word "certificate", the word "proof" shall be substituted; (b) in Chapter V-AA, in the Explanation,— Section 100, The Finance Act, 2024 (No. 2).
(i) for clause (a), the following clause shall be substituted, namely:— '(a) "proof of origin" means a certificate or declaration issued in accordance with a trade agreement certifying or declaring, as the case may be, that the goods fulfil the country of origin criteria and other requirements specified in the said agreement;'; (ii) for clause (c), the following clause shall be substituted, namely:— '(c) "Issuing Authority" means an authority or person designated for the purposes of issuing proof of origin under a trade agreement;'.
Questions about Section 100
What does Section 100 of the Finance Act, 2024 (No. 2) deal with?
Section 100 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 28DA". CHAPTER V INDIRECT TAXES Customs Amendment of section 28DA.
How do I find court cases under Section 100 of the Finance Act, 2024 (No. 2)?
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, 2024 (No. 2) 100, section 100 Finance Act, 2024 (No. 2), section 100 of the Finance Act, 2024 (No. 2). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was Section 100 of the Finance Act, 2024 (No. 2) enacted?
Section 100 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 100, was enacted on 16 Aug 2024. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. -10716 words
- 2. Income-tax9063 words
- 49. Substitution of new Chapter for Chapter XIV-B4593 words
- Fourth Schedule. -1864 words
- 138. Insertion of section 74A1329 words
- 89. Definitions889 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.