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of <h1>Finance Bill 2018: Clause 107 ensures arrears of duties are paid to RBI despite repeal, credited to Consolidated Fund.</h1> Clause 107 of the Finance Bill, 2018 addresses the collection and payment of arrears of duties despite the repeal of certain enactments listed in the Fifth Schedule. It mandates that duties levied under these enactments, immediately before the President's assent to the Bill, must be paid into the Reserve Bank of India. This applies whether the duties were collected by agencies but not yet deposited, or not collected at all, ensuring they are credited to the Consolidated Fund of India.
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