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Section136
The Finance Act, 2024 (No. 2)

Amendment of section 73

In force As on 08 Oct 2026

Ministry Finance Enacted 16 Aug 2024

Section 136 of the Finance Act, 2024 (No. 2) deals with amendment of section 73. Amendment of section 73. 136. In section 73 of the Central Goods and Services Tax Act,— (i) | in the marginal heading, after the words "Determination of tax", the words and figures ", pertaining to the period up to Financial Year 2023-24," shall be inserted; The Act was enacted on 16 Aug 2024.

Amendment of section 73.

136. In section 73 of the Central Goods and Services Tax Act,—

(i)in the marginal heading, after the words "Determination of tax", the words and figures ", pertaining to the period up to Financial Year 2023-24," shall be inserted;
(ii)after sub-section (11), the following sub-section shall be inserted, namely:—

"(12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24.".

Section 136, 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. 73 Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts
  2. s. 73 Amendment of section 245

Questions about Section 136

What does Section 136 of the Finance Act, 2024 (No. 2) deal with?

Section 136 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 73". Amendment of section 73. 136. In section 73 of the Central Goods and Services Tax Act,— (i) | in the marginal heading, after the words "Determination of tax", the words and figures ", pertaining to the period up to Financial Year 2023-24," shall be inserted;

How do I find court cases under Section 136 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) 136, section 136 Finance Act, 2024 (No. 2), section 136 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 136 of the Finance Act, 2024 (No. 2), and has it changed?

Its own text turns on Central Goods and Services Tax Act 73 (Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts), section 73 (Amendment of section 245), so none of them can safely be read on its own.

When was Section 136 of the Finance Act, 2024 (No. 2) enacted?

Section 136 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 136, 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.