Amendment of Section 35D
Section 19 of the Finance Act, 2020 deals with amendment of Section 35D. Amendment of section 35D. 19. In section 35D of the Income-tax Act, in sub-section (4), for the words "and the assessee furnishes, along with his return of income for the first year in which the deduction under this section is claimed, the report of such audit", the words, figures and letters "befor
Amendment of section 35D.
19. In section 35D of the Income-tax Act, in sub-section (4), for the words "and the assessee furnishes, along with his return of income for the first year in which the deduction under this section is claimed, the report of such audit", the words, figures and letters "before the specified date referred to in section 44AB and the assessee furnishes for the first year in which the deduction under this section is claimed, the report of such audit by that date" shall be substituted.
Section 19, The Finance Act, 2020.
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Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 19
What does Section 19 of the Finance Act deal with?
Section 19 of the Finance Act is headed "Amendment of Section 35D". Amendment of section 35D. 19. In section 35D of the Income-tax Act, in sub-section (4), for the words "and the assessee furnishes, along with his return of income for the first year in which the deduction under this section is claimed, the report of such audit", the words, figures and letters "befor
How do I find court cases under Section 19 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 19, section 19 Finance Act 2020, section 19 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 19 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 35D (Amortisation of certain preliminary expenses), 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
- 2. Income-tax5875 words
- 7. Amendment of Section 102233 words
- 53. Insertion of new sections 115BAC and 115BAD1625 words
- 153. Amendment of Act 28 of 20161366 words
- 116. Substitution of new section for section 8B1203 words
- 95. Amendment of Section 206C1116 words
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