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          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.

          <h1>Definitions update in foreign exchange law: authorised officer and competent authority established, with staged commencement by government notification.</h1> The Finance Act inserts commencement provisions enabling staged commencement by government notification and amends the Foreign Exchange Management Act to add definitions: Authorised Officer as an officer of the enforcement directorate authorised by the government, and Competent Authority as the authority to be appointed by the government, thereby establishing role designations tied to subsequent appointment and notification mechanisms.

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