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TypeBare Act JurisdictionCentral Government

Finance Act, 2008 Section 136

Fee for payment

~1 min read
https://sooperkanoon.com/act/455944

Bare act section · Research

About this section

Finance Act, 2008 Section 136 is part of Finance Act, 2008 - Fee for payment. 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.

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Section Text

1) The Commissioners may by regulations provide that, where a person makes a payment to the Commissioners or a person authorised by the Commissioners using a method of payment specified in the regulations, the person must also pay a fee specified in, or determined in accordance with, the regulations.

(2) A method of payment may only be specified in regulations made under this section if the Commissioners expect that they, or the person authorised by them, will be required to pay a fee or charge (however described) in connection with amounts paid using that method of payment.

(3) Regulations under this section-

(a) may make provision about the time and manner in which the fee must or may be paid, (b) may make provision generally or only for specified purposes, and (c) may make different provision for different purposes.

(4) Regulations under this section are to be made by statutory instrument.

(5) A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.

Frequently asked questions

What does Finance Act, 2008 Section 136 provide?

Section Section 136 of the Finance Act, 2008 (Fee for payment) 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 136?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 136. 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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