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TypeBare Act JurisdictionCentral Government

Finance Act, 2005 Section 76

amendment of Section 23-A: In Section 23-A of the Central Excise Act,

~1 min read
https://sooperkanoon.com/act/455539

Bare act section · Research

About this section

Finance Act, 2005 Section 76 is part of Finance Act, 2005 - amendment of Section 23-A: In Section 23-A of the Central Excise Act,. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) for clause (c), the following clause shall be substituted, namely: '(c) "applicant" means (i) (a) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or (b) a resident setting up a joint venture in India in collaboration with a non-resident; or (c) a wholly owned subsidiary Indian company, of which the holding company is a foreign company, who or which, as the case may be, proposes to undertake any business activity in India;

(ii) a joint venture in India; or (iii) a resident falling within any such class or category of persons, as the Central Government may, by notification in the Official Gazette, specify in this behalf. and which or who, as the case may be, makes application for advance ruling under sub-section (1) of Section 23-C;

(b) in clause (e), for the words "Authority for Advance Rulings", the words and brackets "Authority for Advance Rulings (Central Excise, Customs and Service Tax)" shall be substituted.

Frequently asked questions

What does Finance Act, 2005 Section 76 provide?

Section Section 76 of the Finance Act, 2005 (amendment of Section 23-A: In Section 23-A of the Central Excise Act,) is reproduced on this page as part of the Finance Act, 2005. 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, 2005 Section 76?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2005 Section 76. 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.

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