Amendment of Section 115BBDA

In force As on 06 Oct 2026

Ministry Finance

Section 54 of the Finance Act, 2020 deals with amendment of Section 115BBDA. Amendment of section 115BBDA. 54. In section 115BBDA of the Income-tax Act,— (a) | in sub-section (1), for the words "or companies", the words, figures and letters "or companies on or before the 31st day of March, " shall be substituted with effect from the 1st day of April, 2021;

Amendment of section 115BBDA.
54. In section 115BBDA of the Income-tax Act,—
(a) in sub-section (1), for the words "or companies", the words, figures and letters "or companies on or before the 31st day of March, 2020" shall be substituted with effect from the 1st day of April, 2021;
(b) in the Explanation, in clause (b), in sub-clause (iii), for the words, figures and letters "under section 12A or section 12AA", the words, figures and letters "under section 12A or section 12AA or section 12AB" shall be substituted with effect from the 1st day of June, 2020.
Section 54, The Finance Act, 2020.

Questions about Section 54

What does Section 54 of the Finance Act deal with?

Section 54 of the Finance Act is headed "Amendment of Section 115BBDA". Amendment of section 115BBDA. 54. In section 115BBDA of the Income-tax Act,— (a) | in sub-section (1), for the words "or companies", the words, figures and letters "or companies on or before the 31st day of March, " shall be substituted with effect from the 1st day of April, 2021;

How do I find court cases under Section 54 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 54, section 54 Finance Act 2020, section 54 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

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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(a)		in sub-section (1), for the words "or companies", the words, figures and letters "or companies on or before the 31st day of March, 2020" shall be substituted with effect from the 1st day of April, 2021;
(b)		in the Explanation, in clause (b), in sub-clause (iii), for the words, figures and letters "under section 12A or section 12AA", the words, figures and letters "under section 12A or section 12AA or section 12AB" shall be substituted with effect from the 1st day of June, 2020.