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Section24
The Finance Act, 2013

Amendment of section 90A

In force As on 11 Oct 2026

Ministry Finance

Section 24 of the Finance Act, 2013 deals with amendment of section 90A. Amendment of section 90A. 24. In section 90A of the Income-tax Act,— (a) | sub-section (2A) shall be omitted;

Amendment of section 90A.

24. In section 90A of the Income-tax Act,—

(a)sub-section (2A) shall be omitted;
(b)after sub-section (2), the following sub-section shall be inserted with effect from the 1st day of April, 2016, namely:—
"(2A) Notwithstanding anything contained in sub-section (2), the provisions of Chapter X-A of the Act shall apply to the assessee even if such provisions are not beneficial to him.";
(c)in sub-section (4), for the words "a certificate, containing such particulars as may be prescribed, of his being a resident", the words "a certificate of his being a resident" shall be substituted;
(d)after sub-section (4) and before Explanation 1, the following sub-section shall be inserted, namely:—
"(5) The assessee referred to in sub-section (4) shall also provide such other documents and information, as may be prescribed.".

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Section 24, The Finance Act, 2013.

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. 90A Adoption by Central Government of agreement between specified associations for double taxation relief

Questions about Section 24

What does Section 24 of the Finance Act deal with?

Section 24 of the Finance Act is headed "Amendment of section 90A". Amendment of section 90A. 24. In section 90A of the Income-tax Act,— (a) | sub-section (2A) shall be omitted;

How do I find court cases under Section 24 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 2013 24, section 24 Finance Act 2013, section 24 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 24 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 90A (Adoption by Central Government of agreement between specified associations for double taxation relief), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2013. 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.