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Union of India - Section

Section 161 in THE FINANCE ACT, 2021

161. Amendment of Seventh Schedule.

In the Seventh Schedule to the Finance Act, 2001,- 14 of 2001.
(a)for the brackets, words and figures "(See section 138)", the brackets, words and figures "(See section 136)" shall be substituted;
(b)after tariff item 2403 99 90 and the entries relating thereto, the following tariff items and entries shall be inserted with effect from the lst day of January, 2022, namely:-.
" 240411 00 Containing tobacco or Kg 25%
2404 19 00 -- Other Kg 25%
PART XI-AMENDMENT TO THE SECURITISATION AND RECONSTRUCTION OF FINANCIAL ASSETS AND ENFORCEMENT OF SECURITY INTEREST ACT, 2002