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The Finance Act, 2019 (No. 2)

Amendment of section 43D

In force As on 14 Oct 2026

Ministry Finance Cited by 1 provision

Section 15 of the Finance Act, 2019 (No. 2) deals with amendment of section 43D. Amendment of section 43D 15. In section 43D of the Income-tax Act, with effect from the 1st day of April, 2020,— (i) | in clause (a), after the words "State industrial investment corporation", the words "or a deposit taking non-banking financial company or a systemically important non-deposit taking

Amendment of section 43D

15. In section 43D of the Income-tax Act, with effect from the 1st day of April, 2020,—

(i)in clause (a), after the words "State industrial investment corporation", the words "or a deposit taking non-banking financial company or a systemically important non-deposit taking non-banking financial company" shall be inserted;
(ii)in the long line, after the words "State industrial investment corporation or", the words "a deposit taking non-banking financial company or a systemically important non-deposit taking non-banking financial company or" shall be inserted;
(iii)in the Explanation, after clause (g), the following clause shall be inserted, namely:—
'(h)the expressions "deposit taking non-banking financial company", "non-banking financial company" and "systemically important non-deposit taking non-banking financial company" shall have the meanings respectively assigned to them in clauses (e), (f) and (g) of Explanation 4 to section 43B.'.
Section 15, The Finance Act, 2019 (No. 2).

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. 43D ***] etc

Referred to by 1

  1. s. 196 Amendment of section 15

Questions about Section 15

What does Section 15 of the Finance Act, 2019 (No. 2) deal with?

Section 15 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 43D". Amendment of section 43D 15. In section 43D of the Income-tax Act, with effect from the 1st day of April, 2020,— (i) | in clause (a), after the words "State industrial investment corporation", the words "or a deposit taking non-banking financial company or a systemically important non-deposit taking

How do I find court cases under Section 15 of the Finance Act, 2019 (No. 2)?

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, 2019 (No. 2) 15, section 15 Finance Act, 2019 (No. 2), section 15 of the Finance Act, 2019 (No. 2). 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 15 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on Income-tax Act 43D (***] etc), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. 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.