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Section85
The Finance Act, 2017

Insertion of new section 271DA

In force As on 10 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 85 of the Finance Act, 2017 deals with insertion of new section 271DA. Insertion of new section 271DA. 85 . After section 271D of the Income-tax Act, the following section shall be inserted, namely:— "271DA. The Act was enacted on 17 Apr 2017.

Insertion of new section 271DA.

85 . After section 271D of the Income-tax Act, the following section shall be inserted, namely:—

"271DA. Penalty for failure to comply with provisions of section 269ST.—(1) If a person receives any sum in contravention of the provisions of section 269ST, he shall be liable to pay, by way of penalty, a sum equal to the amount of such receipt:

Provided that no penalty shall be imposable if such person proves that there were good and sufficient reasons for the contravention.

(2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.".

Section 85, The Finance Act, 2017.

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. 271D Penalty for failure to comply with the provisions of section 269SS

Questions about Section 85

What does Section 85 of the Finance Act deal with?

Section 85 of the Finance Act is headed "Insertion of new section 271DA". Insertion of new section 271DA. 85 . After section 271D of the Income-tax Act, the following section shall be inserted, namely:— "271DA.

How do I find court cases under Section 85 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 2017 85, section 85 Finance Act 2017, section 85 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 85 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 271D (Penalty for failure to comply with the provisions of section 269SS), so none of them can safely be read on its own.

When was Section 85 of the Finance Act enacted?

Section 85 of the Finance Act, cited as Finance Act 2017 85, was enacted on 17 Apr 2017. 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.