Section15
The Finance Act, 2020

Amendment of Section 33AB

In force As on 10 Oct 2026

Ministry Finance

Section 15 of the Finance Act, 2020 deals with amendment of Section 33AB. Amendment of section 33AB. 15. In section 33AB of the Income-tax Act, in sub-section (2), for the words "and the assessee furnishes, along with his return of income,", the words, figures and letters "before the specified date referred to in section 44AB and the assessee furnishes by that date" shall

Amendment of section 33AB.

15. In section 33AB of the Income-tax Act, in sub-section (2), for the words "and the assessee furnishes, along with his return of income,", the words, figures and letters "before the specified date referred to in section 44AB and the assessee furnishes by that date" shall be substituted.

Section 15, The Finance Act, 2020.

Cross-references

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

Questions about Section 15

What does Section 15 of the Finance Act deal with?

Section 15 of the Finance Act is headed "Amendment of Section 33AB". Amendment of section 33AB. 15. In section 33AB of the Income-tax Act, in sub-section (2), for the words "and the assessee furnishes, along with his return of income,", the words, figures and letters "before the specified date referred to in section 44AB and the assessee furnishes by that date" shall

How do I find court cases under Section 15 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 15, section 15 Finance Act 2020, section 15 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 15 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 33AB (Tea development account ,coffee development account and rubber development account), so none of them can safely be read on its own.

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.