eCourtsIndia
IndiaCode Laws
Section104
The Finance Act, 2025

Amendment of section 31

In force Act 7 of 2025 As on 11 Oct 2026

Act 7 of 2025 Ministry Finance Enacted 16 Aug 2025 Cited by 1 provision

Section 104 of the Finance Act, 2025 deals with amendment of section 31. Central Excise Amendment of section 31. 104. The Act was enacted on 16 Aug 2025.

Central Excise

Amendment of section 31.

104. In section 31 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act),—

(i)after clause (e), the following clause shall be inserted, namely:—
'(ea) "Interim Board" means the Interim Board for Settlement constituted under section 31A;';
(ii)after clause (f), the following clause shall be inserted, namely:—
'(fa) "pending application" means an application filed under section 32E before the 1st day of April, 2025 and fulfils the following conditions, namely:—
(i)it has been allowed under sub-section (1) of section 32F; and
(ii)no order under sub-section (5) of section 32F was issued on or before the 31st day of March, 2025 with respect to such application;'.
Section 104, The Finance Act, 2025 (Act 7 of 2025).

Cross-references

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

This section refers to

  1. Central Excise Act s. 31 Definitions
  2. s. 31 Amendment of section 115V-I

Referred to by 1

  1. s. 1 Short title and commencement

Questions about Section 104

What does Section 104 of the Finance Act deal with?

Section 104 of the Finance Act is headed "Amendment of section 31". Central Excise Amendment of section 31. 104.

How do I find court cases under Section 104 of the Finance Act?

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 2025 104, section 104 Finance Act 2025, section 104 of the Finance Act. 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 104 of the Finance Act, and has it changed?

Its own text turns on Central Excise Act 31 (Definitions), section 31 (Amendment of section 115V-I), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 104 of the Finance Act enacted?

Section 104 of the Finance Act, cited as Finance Act 2025 104, was enacted on 16 Aug 2025 as Act 7 of 2025. 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.