# The Finance Act, 2020, Section 45: Amendment of Section 92F

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/45/

## Text

Amendment of section 92F. 45. In section 92F of the Income-tax Act, for clause (iv), the following clause shall be substituted, namely:— '(iv) | "specified date" means the date one month prior to the due date for furnishing the return of income under sub-section (1) of section 139 for the relevant assessment year;'.

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