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The Finance Act, 2019 (No. 2)

Amendment of section 92CD

In force As on 07 Oct 2026

Ministry Finance

Section 29 of the Finance Act, 2019 (No. 2) deals with amendment of section 92CD. Amendment of section 92CD 29. In section 92CD of the Income-tax Act, with effect from the 1st day of September, 2019,— (a) | in sub-section (3), for the words "proceed to assess or reassess or recompute the total income of the relevant assessment year", the words "pass an order modifying the total i

Amendment of section 92CD

29. In section 92CD of the Income-tax Act, with effect from the 1st day of September, 2019,—

(a)in sub-section (3), for the words "proceed to assess or reassess or recompute the total income of the relevant assessment year", the words "pass an order modifying the total income of the relevant assessment year determined in such assessment or reassessment, as the case may be," shall be substituted;
(b)in sub-section (5), in clause (a), the words "of assessment, reassessment or recomputation of total income" shall be omitted.
Section 29, 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. 92CD Effect to advance pricing agreement

Questions about Section 29

What does Section 29 of the Finance Act, 2019 (No. 2) deal with?

Section 29 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 92CD". Amendment of section 92CD 29. In section 92CD of the Income-tax Act, with effect from the 1st day of September, 2019,— (a) | in sub-section (3), for the words "proceed to assess or reassess or recompute the total income of the relevant assessment year", the words "pass an order modifying the total i

How do I find court cases under Section 29 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) 29, section 29 Finance Act, 2019 (No. 2), section 29 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 29 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on Income-tax Act 92CD (Effect to advance pricing agreement), 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.