Section111
The Finance Act, 2025

Amendment of section 32E

In force Act 7 of 2025 As on 05 Oct 2026

Act 7 of 2025 Ministry Finance Enacted 16 Aug 2025

Section 111 of the Finance Act, 2025 deals with amendment of section 32E. Amendment of section 32E. 111. In section 32E of the Central Excise Act, after sub-section (5), the following proviso shall be inserted, namely:— "Provided that no application shall be made under this section on or after the 1st day of April, 2025.". The Act was enacted on 16 Aug 2025.

Amendment of section 32E.

111. In section 32E of the Central Excise Act, after sub-section (5), the following proviso shall be inserted, namely:—

"Provided that no application shall be made under this section on or after the 1st day of April, 2025.".

Section 111, 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 111

What does Section 111 of the Finance Act deal with?

Section 111 of the Finance Act is headed "Amendment of section 32E". Amendment of section 32E. 111. In section 32E of the Central Excise Act, after sub-section (5), the following proviso shall be inserted, namely:— "Provided that no application shall be made under this section on or after the 1st day of April, 2025.".

How do I find court cases under Section 111 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 111, section 111 Finance Act 2025, section 111 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 111 of the Finance Act, and has it changed?

Its own text turns on Central Excise Act 32E (Application for settlement of cases), so none of them can safely be read on its own.

When was Section 111 of the Finance Act enacted?

Section 111 of the Finance Act, cited as Finance Act 2025 111, 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.