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Section202
The Finance Act, 2019 (No. 2)

Amendment of section 73

In force As on 07 Oct 2026

Ministry Finance

Section 202 of the Finance Act, 2019 (No. 2) deals with amendment of section 73. Amendment of section 73 202. In section 73 of the principal Act, in sub-section (2), after clause (jj), the following clauses shall be inserted, namely:-- "(jja) the manner and the conditions in which authentication of the identity of clients shall be verified by the reporting entities under clause

Amendment of section 73

202. In section 73 of the principal Act, in sub-section (2), after clause (jj), the following clauses shall be inserted, namely:--

"(jja) the manner and the conditions in which authentication of the identity of clients shall be verified by the reporting entities under clause (a) of sub-section (1) of section 12AA;

(jjb) the manner of identifying the ownership and financial position of the client under clause (b) of sub-section (1) of section 12AA;

(jjc) additional steps to record the purpose behind conducting the specified transaction and the intended nature of the relationship between the transaction parties under clause (c) of sub-section (1) of section 12AA;

(jjd) manner of increasing the future monitoring under sub-section (3) of section 12AA.''.

Section 202, 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. s. 73 Amendment of section 104

Questions about Section 202

What does Section 202 of the Finance Act, 2019 (No. 2) deal with?

Section 202 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 73". Amendment of section 73 202. In section 73 of the principal Act, in sub-section (2), after clause (jj), the following clauses shall be inserted, namely:-- "(jja) the manner and the conditions in which authentication of the identity of clients shall be verified by the reporting entities under clause

How do I find court cases under Section 202 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) 202, section 202 Finance Act, 2019 (No. 2), section 202 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 202 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on section 73 (Amendment of section 104), so none of them can safely be read on its own.

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.