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        F. Acts / Amendment Acts

        Section 90 - Amendment of section 156

        Finance (No. 2) Act, 2009
        Chapter IV
        INDIRECT TAXES

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        Compounding procedure expanded to require specification of the manner of compounding under amended customs provision. Amendment expands the compounding provision by substituting the phrase 'for compounding' with 'for compounding and the manner of compounding', thereby authorising specification of both the availability of compounding and the procedural manner in which compounding is to be carried out.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Compounding procedure expanded to require specification of the manner of compounding under amended customs provision.

                              Amendment expands the compounding provision by substituting the phrase "for compounding" with "for compounding and the manner of compounding", thereby authorising specification of both the availability of compounding and the procedural manner in which compounding is to be carried out.


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