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Section20
The Finance Act, 2011

Amendment of section 115-O

In force As on 08 Oct 2026

Ministry Finance

Section 20 of the Finance Act, 2011 deals with amendment of section 115-O. Amendment of section 115-O. 20. In section 115-O of the Income-tax Act, in sub-section (6) [as so inserted by the Special Economic Zones Act, 2005 (28 of 2005)], the following proviso shall be inserted with effect from the 1st day of June, 2011, namely:— "Provided that the provisions of this sub-sec

Amendment of section 115-O.

20. In section 115-O of the Income-tax Act, in sub-section (6) [as so inserted by the Special Economic Zones Act, 2005 (28 of 2005)], the following proviso shall be inserted with effect from the 1st day of June, 2011, namely:—

"Provided that the provisions of this sub-section shall cease to have effect from the 1st day of June, 2011.".

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Section 20, The Finance Act, 2011.

Questions about Section 20

What does Section 20 of the Finance Act deal with?

Section 20 of the Finance Act is headed "Amendment of section 115-O". Amendment of section 115-O. 20. In section 115-O of the Income-tax Act, in sub-section (6) [as so inserted by the Special Economic Zones Act, 2005 (28 of 2005)], the following proviso shall be inserted with effect from the 1st day of June, 2011, namely:— "Provided that the provisions of this sub-sec

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 2011 20, section 20 Finance Act 2011, 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.

When was the Finance Act enacted?

Finance Act was enacted in 2011. India Code records no commencement date for it. 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.