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Section69
The Finance Act, 2019 (No. 2)

Amendment of rule 68B of Second Schedule

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 69 of the Finance Act, 2019 (No. 2) deals with amendment of rule 68B of Second Schedule. Amendment of rule 68B of Second Schedule 69.

Amendment of rule 68B of Second Schedule

69. In the Second Schedule to the Income-tax Act, in Part III, in rule 68B, in sub-rule (1), with effect from the 1st day of September, 2019,—

(a)for the words "three years", the words "seven years" shall be substituted;
(b)in the proviso, for the word "Provided", the words "Provided further" shall be substituted;
(c)before the proviso as so amended, the following proviso shall be inserted, namely:—
"Provided that the Board may, for reasons to be recorded in writing, extend the aforesaid period for a further period not exceeding three years:".
Section 69, The Finance Act, 2019 (No. 2).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 1

  1. s. 1 Short title and commencement

Questions about Section 69

What does Section 69 of the Finance Act, 2019 (No. 2) deal with?

Section 69 of the Finance Act, 2019 (No. 2) is headed "Amendment of rule 68B of Second Schedule". Amendment of rule 68B of Second Schedule 69.

How do I find court cases under Section 69 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) 69, section 69 Finance Act, 2019 (No. 2), section 69 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 69 of the Finance Act, 2019 (No. 2), and has it changed?

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

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