Section 100 of Finance Act 2018 [Section 100 of Finance Act 2018 deals with Amendment of section 157 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 157 100 . In the Customs Act, in section 157, in sub-section (2),— (i) in clause (a), after the word “form”, the words “and manner to deliver or present”… Read More »
Section 99 of Finance Act 2018 [Section 99 of Finance Act 2018 deals with Substitution of new section for section 153 and is covered in CHAPTER IV INDIRECT TAXES] Substitution of new section for section 153 99 . In the Customs Act, for section 153, the following section shall be substituted, namely:— “153. Modes for service of notice, order,… Read More »
Section 98 of Finance Act 2018 [Section 98 of Finance Act 2018 deals with Insertion of new section 151B and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new section 151B 98 . In the Customs Act, after section 151A, the following section shall be inserted, namely:— ‘151B. Reciprocal arrangement for exchange of information facilitating trade.—(1) The Central… Read More »
Section 82 of Finance Act 2018 [Section 82 of Finance Act 2018 deals with Amendment of section 60 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 60 82 . In the Customs Act, in section 60, in sub-section (1), the following proviso shall be inserted, namely:— “Provided that such order may also be made electronically through… Read More »
Section 81 of Finance Act 2018 [Section 81 of Finance Act 2018 deals with Amendment of section 54 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 54 81 . In the Customs Act, in section 54, in sub-section (1),— (i) for the words “the prescribed form”, the words “such form and manner as may be… Read More »
Section 80 of Finance Act 2018 [Section 80 of Finance Act 2018 deals with Insertion of new Chapter VIIA and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new Chapter VIIA 80 . In the Customs Act, after Chapter VII, the following Chapter shall be inserted with effect from such date as the Central Government may, by… Read More »
Section 79 of Finance Act 2018 [Section 79 of Finance Act 2018 deals with Amendment of section 51 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 51 79 . In the Customs Act, in section 51, in sub-section (1), in the proviso, for the words “Provided that”, the following shall be substituted, namely:— “Provided that such… Read More »
Section 78 of Finance Act 2018 [Section 78 of Finance Act 2018 deals with Amendment of section 50 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 50 78 . In the Customs Act, in section 50,— (i) in sub-section (1),— (a) after the word “electronically”, at both the places where it occurs, the words “on… Read More »
Section 77 of Finance Act 2018 [Section 77 of Finance Act 2018 deals with Amendment of section 47 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 47 77 . In the Customs Act, in section 47, in sub-section (1), in the proviso, for the words “Provided that”, the following shall be substituted, namely:— “Provided that such order… Read More »
Section 97 of Finance Act 2018 [Section 97 of Finance Act 2018 deals with Insertion of new section 143AA and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new section 143AA 97 . In the Customs Act, after section 143, the following section shall be inserted, namely:— “143AA. Power to simplify or provide different procedure, etc., to facilitate… Read More »