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        F. Acts / Amendment Acts

        Section 158 - Amendment of section 93A

        Finance Act, 2016
        Chapter V
        SERVICE T AX

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        Specification by notification allows items or procedures to be fixed via Official Gazette instead of only by prescription. Section 93A of the 1994 Act is amended to substitute the word 'prescribed' with 'prescribed or specified by notification in the Official Gazette,' thereby permitting specification by formal Gazette notification as an alternative to prescription.
                          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.

                                Specification by notification allows items or procedures to be fixed via Official Gazette instead of only by prescription.

                                Section 93A of the 1994 Act is amended to substitute the word "prescribed" with "prescribed or specified by notification in the Official Gazette," thereby permitting specification by formal Gazette notification as an alternative to prescription.


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