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of <h1>Finance Act 2021 amends Economic Offences Act, expanding statutes exempt from limitation, including GST and Benami Property Acts.</h1> The amendment to the Economic Offences (Inapplicability of Limitation) Act, 1974, as introduced by the Finance Act, 2021, expands the list of statutes to which the Act applies. The new additions to the schedule include the Prohibition of Benami Property Transactions Act, 1988, the Central Goods and Services Tax Act, 2017, the Integrated Goods and Services Tax Act, 2017, the Union Territory Goods and Services Tax Act, 2017, and the Goods and Services (Compensation to States) Act, 2017. These changes ensure that limitations do not apply to economic offences under these specified acts.
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