Amendment of section 115A

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 33 of the Finance Act, 2019 (No. 2) deals with amendment of section 115A. Amendment of section 115A 33. In section 115A of the Income-tax Act, in sub-section (4), after clause (b), the following proviso shall be inserted with effect from the 1st day of April, 2020, namely:— "Provided that nothing contained in this sub-section shall apply to a deduction allowed to a Unit o

Amendment of section 115A
33. In section 115A of the Income-tax Act, in sub-section (4), after clause (b), the following proviso shall be inserted with effect from the 1st day of April, 2020, namely:—
"Provided that nothing contained in this sub-section shall apply to a deduction allowed to a Unit of an International Financial Services Centre under section 80LA.".
Section 33, 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

Income-tax Act s. 115A Tax on dividends, royalty and technical service fees in the case of foreign companies

Referred to by 1

s. 161 Amendment of section 33

Questions about Section 33

What does Section 33 of the Finance Act, 2019 (No. 2) deal with?

Section 33 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 115A". Amendment of section 115A 33. In section 115A of the Income-tax Act, in sub-section (4), after clause (b), the following proviso shall be inserted with effect from the 1st day of April, 2020, namely:— "Provided that nothing contained in this sub-section shall apply to a deduction allowed to a Unit o

How do I find court cases under Section 33 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) 33, section 33 Finance Act, 2019 (No. 2), section 33 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 33 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on Income-tax Act 115A (Tax on dividends, royalty and technical service fees in the case of foreign companies), 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.

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