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        F. Acts / Amendment Acts

        Section 110 - Amendment of section 32D.

        Finance Act, 2025
        Central Excise

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        Non-application of section 32D: amendment disapplies the provision effective from 1 April 2025 under the Finance Act. The amendment inserts a proviso into the Central Excise Act declaring that section 32D shall not apply on or after 1 April 2025, thereby disapplying the provision from that effective date.
                        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.

                              Non-application of section 32D: amendment disapplies the provision effective from 1 April 2025 under the Finance Act.

                              The amendment inserts a proviso into the Central Excise Act declaring that section 32D shall not apply on or after 1 April 2025, thereby disapplying the provision from that effective date.


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