Act 7 of 2025 Ministry Finance Enacted 16 Aug 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. 32C Power of Chairman to transfer cases from one Bench to another

Questions about Section 109

What does Section 109 of the Finance Act deal with?

Section 109 of the Finance Act is headed "Amendment of section 32C". Amendment of section 32C. 109. In section 32C of the Central Excise Act, 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 109 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 109, section 109 Finance Act 2025, section 109 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 109 of the Finance Act, and has it changed?

Its own text turns on Central Excise Act 32C (Power of Chairman to transfer cases from one Bench to another), so none of them can safely be read on its own.

When was Section 109 of the Finance Act enacted?

Section 109 of the Finance Act, cited as Finance Act 2025 109, 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

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.