Section Text
calculation of excise duty etc), omit subsection (4) (fractions of penny to be disregarded in calculation of duty).
Finance Act, 2008 Section 162
Bare act section · Research
About this section
Finance Act, 2008 Section 162 is part of Finance Act, 2008 - Duties: abolition of disregard of fractions of penny: In section 137 of CEMA 1979. Read the section text below and explore Indian court judgments that cite it.
Research copy - verify against official government publications before filing or court use.
Frequently asked questions
What does Finance Act, 2008 Section 162 provide?
Section Section 162 of the Finance Act, 2008 (Duties: abolition of disregard of fractions of penny: In section 137 of CEMA 1979) is reproduced on this page as part of the Finance Act, 2008. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.
How do I find judgments on Finance Act, 2008 Section 162?
Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 162. Advanced act search can narrow results by court, year, or additional act filters.
Is the section text on SooperKanoon official?
SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.