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Section Second Schedule of the Finance Act, 2026 deals with -. THE SECOND SCHEDULE [See section 152(a)] In the First Schedule to the Customs Tariff Act, in Chapter 66,— (i) | for the entry in column (4) occurring against tariff items 6601 91 00 and 6601 99 00, the entry "20% or Rs.
THE SECOND SCHEDULE
[See section 152(a)]
In the First Schedule to the Customs Tariff Act, in Chapter 66,—
Second Schedule, The Finance Act, 2026 (Act 4 of 2026).
(i) for the entry in column (4) occurring against tariff items 6601 91 00 and 6601 99 00, the entry "20% or Rs. 60 per piece, whichever is higher" shall be substituted; (ii) for the entry in column (4) occurring against tariff items 6603 20 00, 6603 90 10 and 6603 90 90, the entry "10% or Rs. 25 per kg., whichever is higher" shall be substituted.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section Second Schedule
What does Section Second Schedule of the Finance Act deal with?
Section Second Schedule of the Finance Act is headed "-". THE SECOND SCHEDULE [See section 152(a)] In the First Schedule to the Customs Tariff Act, in Chapter 66,— (i) | for the entry in column (4) occurring against tariff items 6601 91 00 and 6601 99 00, the entry "20% or Rs.
How do I find court cases under Section Second Schedule 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 Second Schedule, section Second Schedule Finance Act 2026, section Second Schedule 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 Second Schedule of the Finance Act, and has it changed?
Its own text turns on section 152 (Amendment of First Schedule), so none of them can safely be read on its own.
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
- First Schedule. -11686 words
- 3. Income-tax under Act 30 of 20258033 words
- Fourth Schedule. -4078 words
- 2. Income-tax under Act 43 of 19612736 words
- 26. Substitution of new sections for sections 276B, 276BB, 276C, 276CC, 276CCC and 276D1437 words
- Fifth Schedule. -1363 words
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