# The Finance Act, 2025, Section 118: Amendment of section 32M

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/118/

## Text

Amendment of section 32M. 118.  In section 32M of the Central Excise Act, the following proviso shall be inserted, namely:— "Provided that on and from the 1st day of April, 2025, the provisions of this section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission.".

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