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        Bills

        Clause 155 - Amendment of section 93A

        Finance Bill, 2016
        Chapter V
        SERVICE T AX

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        Notification-based specification enables the government to designate rebate particulars via Official Gazette notification alongside prescription. The amendment substitutes prescribed with prescribed or specified by notification in the Official Gazette in section 93A of the 1994 Act, thereby authorising the Central Government to specify rebate-related particulars by notification in the Official Gazette in addition to existing prescription mechanisms.
                          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.

                                Notification-based specification enables the government to designate rebate particulars via Official Gazette notification alongside prescription.

                                The amendment substitutes prescribed with prescribed or specified by notification in the Official Gazette in section 93A of the 1994 Act, thereby authorising the Central Government to specify rebate-related particulars by notification in the Official Gazette in addition to existing prescription mechanisms.


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