# The Finance Act, 2024 (No. 2), Section 165: Amendment of Act 28 of 2016 - Act: The Finance Act, 2024 (No. 2) - Ministry: Ministry of Finance - Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/165/ ## Text PART VIII AMENDMENT OF THE FINANCE ACT, 2016 Amendment of Act 28 of 2016. 165. In the Finance Act, 2016,β€” (a) | in section 163, for sub-section (3), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of August, 2024, namely:β€” "(3) It shall apply to consideration received or receivable forβ€” (a) | specified services provided on or after the commencement of this Chapter; and (b) | e-commerce supply or services made or provided or facilitated on or after the 1st day of April, 2020 but before the 1st day of August, 2024:"; (b) | in section 165A, after sub-section (3), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from 1st day of August, 2024, namely:β€” "(4) The provisions of this section shall not apply to any consideration received or receivable by an e-commerce operator from e-commerce supply or services made or provided or facilitated by it on or after the 1st day of August, 2024.". --- Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.