Section86
The Finance Act, 2017

Amendment of section 271F

In force As on 05 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 86 of the Finance Act, 2017 deals with amendment of section 271F. Amendment of section 271F. 86. In section 271F of the Income-tax Act, the following proviso shall be inserted with effect from the 1st day of April, 2018, namely:— "Provided that nothing contained in this section shall apply to and in relation to the return of income required to be furnished for any The Act was enacted on 17 Apr 2017.

Amendment of section 271F.

86. In section 271F of the Income-tax Act, the following proviso shall be inserted with effect from the 1st day of April, 2018, namely:—

"Provided that nothing contained in this section shall apply to and in relation to the return of income required to be furnished for any assessment year commencing on or after the 1st day of April, 2018.".

Section 86, The Finance Act, 2017.

Cross-references

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

Questions about Section 86

What does Section 86 of the Finance Act deal with?

Section 86 of the Finance Act is headed "Amendment of section 271F". Amendment of section 271F. 86. In section 271F of the Income-tax Act, the following proviso shall be inserted with effect from the 1st day of April, 2018, namely:— "Provided that nothing contained in this section shall apply to and in relation to the return of income required to be furnished for any

How do I find court cases under Section 86 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 86, section 86 Finance Act 2017, section 86 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 86 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 271F (Penalty for failure to furnish return of income), so none of them can safely be read on its own.

When was Section 86 of the Finance Act enacted?

Section 86 of the Finance Act, cited as Finance Act 2017 86, 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.