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Section20
The Finance Act, 1963

Amendment of the Second Schedule

In force Act 13 of 1963 As on 12 Oct 2026

Act 13 of 1963 Ministry Finance Enacted 28 Apr 1963

Section 20 of the Finance Act, 1963 deals with amendment of the Second Schedule. Amendment of the Second Schedule 20. In the Second Schedule to the Income-tax Act,— (1) in Part I, after rule 19, the following rule shall be, and shall be deemed always to have been, inserted, namely:— Entrustment of certain functions by Collector or additional Collector "19A. The Act was enacted on 28 Apr 1963.

Amendment of the Second Schedule

20. In the Second Schedule to the Income-tax Act,—

(1) in Part I, after rule 19, the following rule shall be, and shall be deemed always to have been, inserted, namely:—

Entrustment of certain functions by Collector or additional Collector

"19A. A Tax Recovery Officer, being a Collector or an additional Collector, may. subject to the approval of the State Government, entrust any of his functions as Tax Recovery Officer to any other officer lower than him in rank who is empowered to effect recovery of arrears of land revenue or other public demand under any law relating to land revenue or other public demand for the time being in force in the State and such officer shall, in relation to functions so entrusted to him, be deemed to be a Tax Recovery Officer.";

(2) in rule 86, for sub-rule (1), the following sub-rule shall be, and shall be deemed always to have been, substituted, namely:—

"(1) An appeal from any original order passed by the Tax Recovery Officer under this Schedule, not being an order which is conclusive, shall lie—

(a) in the case of a Tax Recovery Officer, being a Collector or an additional Collector or an officer referred to in sub-clause (iii) of clause (44) of section 2, to the revenue authority to which appeals ordinarily lie against the orders of a Collector under the law relating to land revenue of the State concerned; and

(b) in any other case, to the revenue authority to which an appeal or ah application for revision would ordinarily lie, if the order passed by him were the order under the law relating to land revenue or other public demand for the time being in force in the State concerned.".

[Finance Act, 1963]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 20, The Finance Act, 1963 (Act 13 of 1963).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 2 Income-tax and super-tax

Questions about Section 20

What does Section 20 of the Finance Act deal with?

Section 20 of the Finance Act is headed "Amendment of the Second Schedule". Amendment of the Second Schedule 20. In the Second Schedule to the Income-tax Act,— (1) in Part I, after rule 19, the following rule shall be, and shall be deemed always to have been, inserted, namely:— Entrustment of certain functions by Collector or additional Collector "19A.

How do I find court cases under Section 20 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1963 20, section 20 Finance Act 1963, section 20 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 20 of the Finance Act, and has it changed?

Its own text turns on section 2 (Income-tax and super-tax), so none of them can safely be read on its own.

When was Section 20 of the Finance Act enacted?

Section 20 of the Finance Act, cited as Finance Act 1963 20, was enacted on 28 Apr 1963 as Act 13 of 1963. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.