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Section141
The Finance Act, 2024 (No. 2)

Amendment of section 107

In force As on 11 Oct 2026

Ministry Finance Enacted 16 Aug 2024

Section 141 of the Finance Act, 2024 (No. 2) deals with amendment of section 107. Amendment of section 107. 141. In section 107 of the Central Goods and Services Tax Act,— (a) | in sub-section (6), in clause (b), for the word "twenty-five", the word "twenty" shall be substituted; The Act was enacted on 16 Aug 2024.

Amendment of section 107.

141. In section 107 of the Central Goods and Services Tax Act,—

(a)in sub-section (6), in clause (b), for the word "twenty-five", the word "twenty" shall be substituted;
(b)in sub-section (11), in the second proviso, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted.
Section 141, 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. 107 Appeals to Appellate Authority
  2. s. 73 Amendment of section 245
  3. s. 74 Amendment of section 245Q
  4. s. 107 Omission of section 6

Questions about Section 141

What does Section 141 of the Finance Act, 2024 (No. 2) deal with?

Section 141 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 107". Amendment of section 107. 141. In section 107 of the Central Goods and Services Tax Act,— (a) | in sub-section (6), in clause (b), for the word "twenty-five", the word "twenty" shall be substituted;

How do I find court cases under Section 141 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) 141, section 141 Finance Act, 2024 (No. 2), section 141 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 141 of the Finance Act, 2024 (No. 2), and has it changed?

Its own text turns on Central Goods and Services Tax Act 107 (Appeals to Appellate Authority), section 73 (Amendment of section 245), section 74 (Amendment of section 245Q), section 107 (Omission of section 6), so none of them can safely be read on its own.

When was Section 141 of the Finance Act, 2024 (No. 2) enacted?

Section 141 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 141, 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.