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Section165
The Finance Act, 2024 (No. 2)

Amendment of Act 28 of 2016

In force As on 09 Oct 2026

Ministry Finance Enacted 16 Aug 2024

Section 165 of the Finance Act, 2024 (No. 2) deals with amendment of Act 28 of 2016. PART VIII AMENDMENT OF THE FINANCE ACT, 2016 Amendment of Act 28 of 2016. The Act was enacted on 16 Aug 2024.

PART VIII

AMENDMENT OF THE FINANCE ACT, 2016

Amendment of Act 28 of 2016.

165. In the Finance Act, 2016,—

(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:—
"(3) It shall apply to consideration received or receivable for—
(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:—
"(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.".
Section 165, 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. s. 163 Amendment of Act 18 of 2005

Questions about Section 165

What does Section 165 of the Finance Act, 2024 (No. 2) deal with?

Section 165 of the Finance Act, 2024 (No. 2) is headed "Amendment of Act 28 of 2016". PART VIII AMENDMENT OF THE FINANCE ACT, 2016 Amendment of Act 28 of 2016.

How do I find court cases under Section 165 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) 165, section 165 Finance Act, 2024 (No. 2), section 165 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 165 of the Finance Act, 2024 (No. 2), and has it changed?

Its own text turns on section 163 (Amendment of Act 18 of 2005), so none of them can safely be read on its own.

When was Section 165 of the Finance Act, 2024 (No. 2) enacted?

Section 165 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 165, 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.