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Section84
The Finance Act, 2012

Amendment of section 220

In force As on 11 Oct 2026

Ministry Finance

Section 84 of the Finance Act, 2012 deals with amendment of section 220. Amendment of section 220. 84. In section 220 of the Income-tax Act, after sub-section (2A), the following sub-section shall be inserted, with effect from the 1st day of July, 2012, namely:— "(2B) Notwithstanding anything contained in sub-section (2), where interest is charged under sub-section (1A)

Amendment of section 220.

84. In section 220 of the Income-tax Act, after sub-section (2A), the following sub-section shall be inserted, with effect from the 1st day of July, 2012, namely:—

"(2B) Notwithstanding anything contained in sub-section (2), where interest is charged under sub-section (1A) of section 201 on the amount of tax specified in the intimation issued under sub-section (1) of section 200A for any period, then, no interest shall be charged under sub-section (2) on the same amount for the same period.".

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Section 84, The Finance Act, 2012.

Cross-references

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

This section refers to

  1. Income-tax Act s. 220 When tax payable and when assessee deemed in default

Questions about Section 84

What does Section 84 of the Finance Act deal with?

Section 84 of the Finance Act is headed "Amendment of section 220". Amendment of section 220. 84. In section 220 of the Income-tax Act, after sub-section (2A), the following sub-section shall be inserted, with effect from the 1st day of July, 2012, namely:— "(2B) Notwithstanding anything contained in sub-section (2), where interest is charged under sub-section (1A)

How do I find court cases under Section 84 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 2012 84, section 84 Finance Act 2012, section 84 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 84 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 220 (When tax payable and when assessee deemed in default), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2012. 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.