Section21
The Finance Act, 1969

Amendment of section 218

In force Act 14 of 1969 As on 16 Oct 2026

Act 14 of 1969 Ministry Finance Enacted 13 May 1969

Section 21 of the Finance Act, 1969 deals with amendment of section 218. Amendment of section 218 21. In section 218 of the Income-tax Act, in sub-section (2), after the word, brackets and figure "sub-section (3)", the words, brackets, figure and letter "or sub-section (3A)" shall be inserted. The Act was enacted on 13 May 1969.

Amendment of section 218

21. In section 218 of the Income-tax Act, in sub-section (2), after the

word, brackets and figure "sub-section (3)", the words, brackets, figure and letter "or sub-section (3A)" shall be inserted.

[Finance Act, 1969]

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Section 21, The Finance Act, 1969 (Act 14 of 1969).

Cross-references

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

Questions about Section 21

What does Section 21 of the Finance Act deal with?

Section 21 of the Finance Act is headed "Amendment of section 218". Amendment of section 218 21. In section 218 of the Income-tax Act, in sub-section (2), after the word, brackets and figure "sub-section (3)", the words, brackets, figure and letter "or sub-section (3A)" shall be inserted.

How do I find court cases under Section 21 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 1969 21, section 21 Finance Act 1969, section 21 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 21 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 218 (When assessee deemed to be in default), so none of them can safely be read on its own.

When was Section 21 of the Finance Act enacted?

Section 21 of the Finance Act, cited as Finance Act 1969 21, was enacted on 13 May 1969 as Act 14 of 1969. 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.