eCourtsIndia
IndiaCode Laws
Section144
The Finance Act, 2020

Insertion of new section 73B

In force As on 05 Oct 2026

Ministry Finance Cited by 1 provision

Section 144 of the Finance Act, 2020 deals with insertion of new section 73B. Insertion of new section 73B 144. In the Stamp Act, after section 73A, the following section shall be inserted, namely:-- "73B.

Insertion of new section 73B

144. In the Stamp Act, after section 73A, the following section shall be inserted, namely:--

"73B. Power to issue directions and to authorize certain authorities to issue instructions, etc.-The Central Government may,-

(a)issue directions relating to such matters and subject to such conditions, as it deems necessary;
(b)in writing, authorise the Securities and Exchange Board of India established under section 3 of the Securities and Exchange Board of India Act, 1992 (15 of 1992) or the Reserve Bank of India constituted under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934) to issue instructions, circulars or guidelines,

for carrying out the provisions of Part AA of Chapter II and the rules made thereunder.".

Section 144, The Finance Act, 2020.

Cross-references

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

This section refers to

  1. Securities and Exchange Board of India Act s. 3 Establishment and incorporation of Board

Referred to by 1

  1. s. 69 Amendment of Section 143

Questions about Section 144

What does Section 144 of the Finance Act deal with?

Section 144 of the Finance Act is headed "Insertion of new section 73B". Insertion of new section 73B 144. In the Stamp Act, after section 73A, the following section shall be inserted, namely:-- "73B.

How do I find court cases under Section 144 of the Finance Act?

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 2020 144, section 144 Finance Act 2020, section 144 of the Finance Act. 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 144 of the Finance Act, and has it changed?

Its own text turns on Securities and Exchange Board of India Act 3 (Establishment and incorporation of Board), 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 enacted?

Finance Act was enacted in 2020. 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.