Notification no for changes in section 35 c

[Guest]

Dear Sir, Pls prescribe any notification no for changes done in section 35 c as per budget changes 14-15-15, thanks and regards

[Mahir S]

Changes effected vide Finance (No.2) Act, 2014.

THE FINANCE (No. 2) ACT, 2014

Amendment of section 35C

103. In the Central Excise Act, in section 35C, in sub-section (2A), the first, second and third proviso shall be omitted.

 

AI Summary

Amendment to Section 35C removes specified provisos, altering compliance and procedural requirements under central excise law. The Finance (No. 2) Act, 2014 amends the Central Excise Act by removing the first, second and third provisos to sub section (2A) of section 35C, thereby eliminating those conditional qualifications and simplifying the statutory provisions under that sub section.