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Section147
The Finance Act, 2026

Amendment of section 28

In force Act 4 of 2026 As on 11 Oct 2026

Act 4 of 2026 Ministry Finance Cited by 5 provisions

Section 147 of the Finance Act, 2026 deals with amendment of section 28. Amendment of section 28. 147. In section 28 of the Customs Act, in sub-section (6), in clause (i), for the words "be deemed to be conclusive as to the matters stated therein", the words, brackets and figure ", be deemed to be conclusive as to the matters stated therein and penalty so paid under sub-

Amendment of section 28.

147. In section 28 of the Customs Act, in sub-section (6), in clause (i), for the words "be deemed to be conclusive as to the matters stated therein", the words, brackets and figure ", be deemed to be conclusive as to the matters stated therein and penalty so paid under sub-section (5), on determination under this sub-section, shall also be deemed to be a charge for non-payment of duty" shall be substituted.

Section 147, The Finance Act, 2026 (Act 4 of 2026).

Cross-references

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

This section refers to

  1. Customs Act s. 28 Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
  2. s. 28 Amendment of section 277A

Referred to by 5

  1. s. 14 Amendment of section 220
  2. s. 21 Amendment of section 270AA
  3. s. 22 Amendment of section 274
  4. s. 47 Amendment of section 147
  5. s. 60 Substitution of new sections for sections 217 and 218

Questions about Section 147

What does Section 147 of the Finance Act deal with?

Section 147 of the Finance Act is headed "Amendment of section 28". Amendment of section 28. 147. In section 28 of the Customs Act, in sub-section (6), in clause (i), for the words "be deemed to be conclusive as to the matters stated therein", the words, brackets and figure ", be deemed to be conclusive as to the matters stated therein and penalty so paid under sub-

How do I find court cases under Section 147 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 2026 147, section 147 Finance Act 2026, section 147 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 147 of the Finance Act, and has it changed?

Its own text turns on Customs Act 28 (Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded), section 28 (Amendment of section 277A), so none of them can safely be read on its own. 5 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2026 as Act 4 of 2026. India Code records no commencement date for it. 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.