Amendment of section 32B
Section 108 of the Finance Act, 2025 deals with amendment of section 32B. Amendment of section 32B. 108. In section 32B of the Central Excise Act, after sub-section (2), the following proviso shall be inserted, namely:— "Provided that the provisions of this section shall not apply on or after the 1st day of April, 2025.". The Act was enacted on 16 Aug 2025.
Amendment of section 32B.
108. In section 32B of the Central Excise Act, after sub-section (2), the following proviso shall be inserted, namely:—
"Provided that the provisions of this section shall not apply on or after the 1st day of April, 2025.".
Section 108, 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.
Questions about Section 108
What does Section 108 of the Finance Act deal with?
Section 108 of the Finance Act is headed "Amendment of section 32B". Amendment of section 32B. 108. In section 32B of the Central Excise Act, after sub-section (2), the following proviso shall be inserted, namely:— "Provided that the provisions of this section shall not apply on or after the 1st day of April, 2025.".
How do I find court cases under Section 108 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 108, section 108 Finance Act 2025, section 108 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 108 of the Finance Act, and has it changed?
Its own text turns on Central Excise Act 32B (Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances), so none of them can safely be read on its own.
When was Section 108 of the Finance Act enacted?
Section 108 of the Finance Act, cited as Finance Act 2025 108, 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
- First Schedule. First Schedule10059 words
- 2. Income-tax8952 words
- Third Schedule. Third Schedule8533 words
- 146. Amendment of Act 28 of 2016957 words
- 50. Amendment of section 158BB868 words
- 6. Amendment of section 10825 words
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