Section109
The Finance Act, 2024 (No. 2)

Amendment of section 9

In force As on 10 Oct 2026

Ministry Finance Enacted 16 Aug 2024 Cited by 1 provision

Section 109 of the Finance Act, 2024 (No. 2) deals with amendment of section 9. Amendment of section 9. 109. In section 9 of the Customs Tariff Act, for sub-section (7A), the following sub-section shall be substituted, namely:— "(7A) The provisions of the Customs Act, 1962 (52 of 1962) and all rules and regulations made thereunder, including but not limited to those relating to The Act was enacted on 16 Aug 2024.

Amendment of section 9.

109. In section 9 of the Customs Tariff Act, for sub-section (7A), the following sub-section shall be substituted, namely:—

"(7A) The provisions of the Customs Act, 1962 (52 of 1962) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act or all rules or regulations made thereunder, as the case maybe.".

Section 109, The Finance Act, 2024 (No. 2).

Cross-references

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

Questions about Section 109

What does Section 109 of the Finance Act, 2024 (No. 2) deal with?

Section 109 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 9". Amendment of section 9. 109. In section 9 of the Customs Tariff Act, for sub-section (7A), the following sub-section shall be substituted, namely:— "(7A) The provisions of the Customs Act, 1962 (52 of 1962) and all rules and regulations made thereunder, including but not limited to those relating to

How do I find court cases under Section 109 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) 109, section 109 Finance Act, 2024 (No. 2), section 109 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.

What should I read with Section 109 of the Finance Act, 2024 (No. 2), and has it changed?

Its own text turns on Customs Tariff Act 9 (Countervailing duty on subsidized articles), section 9 (Amendment of section 13), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 109 of the Finance Act, 2024 (No. 2) enacted?

Section 109 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 109, was enacted on 16 Aug 2024. 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.