Amendment of section 187
Section 209 of the Finance Act, 2019 (No. 2) deals with amendment of section 187. PART XVII AMENDMENT TO THE FINANCE ACT, 2016 Amendment of section 187 209.
PART XVII
AMENDMENT TO THE FINANCE ACT, 2016
Amendment of section 187
209. In the Finance Act, 2016 (28 of 2016) (hereafter in this Part referred to as the principal Act), in section 187, in sub-section (1), the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2016, namely:—
"Provided that where the amount of tax, surcharge and penalty, has not been paid within the due date notified under this sub-section, the Central Government may, by notification in the Official Gazette, specify the class of persons, who may, make the payment of such amount on or before such date as may be notified by the Central Government, along with the interest on such amount, at the rate of one per cent for every month or part of a month comprised in the period commencing on the date immediately following the due date and ending on the date of such payment.".
Section 209, The Finance Act, 2019 (No. 2).
Cross-references
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Questions about Section 209
What does Section 209 of the Finance Act, 2019 (No. 2) deal with?
Section 209 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 187". PART XVII AMENDMENT TO THE FINANCE ACT, 2016 Amendment of section 187 209.
How do I find court cases under Section 209 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) 209, section 209 Finance Act, 2019 (No. 2), section 209 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 209 of the Finance Act, 2019 (No. 2), and has it changed?
Its own text turns on section 187 (Amendment of section 11), 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
- Fifth Schedule. -12409 words
- First Schedule. Income-tax9078 words
- 2. Income-tax4914 words
- 105. Insertion of new sections 101A, 101B and 101C1547 words
- 138. Insertion of new sections 45-ID and 45- IE1010 words
- 6. Amendment of section 10907 words
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.