# The Finance Act, 2019 (No. 2), Section 11: Amendment of section 40A

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/11/

## Text

Amendment of section 40A 11. In section 40A of the Income-tax Act, with effect from the 1st day of April, 2020,— (i) | for the words "bank account" wherever they occur, the words "bank account or through such other electronic mode as may be prescribed" shall be substituted; (ii) | in sub-section (4), after the words "such cheque or draft or electronic clearing system", the words "or such other electronic mode as may be prescribed" shall be inserted.

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