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Section132
The Finance Act, 2024 (No. 2)

Amendment of section 64

In force As on 09 Oct 2026

Ministry Finance Enacted 16 Aug 2024 Cited by 5 provisions

Section 132 of the Finance Act, 2024 (No. 2) deals with amendment of section 64. Amendment of section 64. 132. In section 64 of the Central Goods and Services Tax Act, in sub-section (2), after the words and figures "section 73 or section ", the words, figures and letter "or section 74A" shall be inserted. The Act was enacted on 16 Aug 2024.

Amendment of section 64.

132. In section 64 of the Central Goods and Services Tax Act, in sub-section (2), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.

Section 132, The Finance Act, 2024 (No. 2).

Cross-references

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

This section refers to

  1. Central Goods and Services Tax Act s. 64 Summary assessment in certain special cases
  2. s. 64 Amendment of section 196C
  3. s. 73 Amendment of section 245
  4. s. 74 Amendment of section 245Q

Referred to by 5

  1. s. 47 Amendment of section 152
  2. s. 49 Substitution of new Chapter for Chapter XIV-B
  3. s. 76 Amendment of section 246A
  4. s. 96 Scheme not to apply in certain cases
  5. s. 138 Insertion of section 74A

Questions about Section 132

What does Section 132 of the Finance Act, 2024 (No. 2) deal with?

Section 132 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 64". Amendment of section 64. 132. In section 64 of the Central Goods and Services Tax Act, in sub-section (2), after the words and figures "section 73 or section ", the words, figures and letter "or section 74A" shall be inserted.

How do I find court cases under Section 132 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) 132, section 132 Finance Act, 2024 (No. 2), section 132 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 132 of the Finance Act, 2024 (No. 2), and has it changed?

Its own text turns on Central Goods and Services Tax Act 64 (Summary assessment in certain special cases), section 64 (Amendment of section 196C), section 73 (Amendment of section 245), section 74 (Amendment of section 245Q), so none of them can safely be read on its own. 5 other provisions in this corpus refer back to it.

When was Section 132 of the Finance Act, 2024 (No. 2) enacted?

Section 132 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 132, 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.