Amendment of Section 115JD
Section 58 of the Finance Act, 2020 deals with amendment of Section 115JD. Amendment of section 115JD. 58. In section 115JD of the Income-tax Act, after sub-section (6), the following sub-section shall be inserted, with effect from the 1st day of April, 2021, namely:— "(7) The provisions of this section shall not apply to a person who has exercised the option referred to i
Amendment of section 115JD.
58. In section 115JD of the Income-tax Act, after sub-section (6), the following sub-section shall be inserted, with effect from the 1st day of April, 2021, namely:—
"(7) The provisions of this section shall not apply to a person who has exercised the option referred to in section 115BAC or section 115BAD.".
Section 58, 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
Questions about Section 58
What does Section 58 of the Finance Act deal with?
Section 58 of the Finance Act is headed "Amendment of Section 115JD". Amendment of section 115JD. 58. In section 115JD of the Income-tax Act, after sub-section (6), the following sub-section shall be inserted, with effect from the 1st day of April, 2021, namely:— "(7) The provisions of this section shall not apply to a person who has exercised the option referred to i
How do I find court cases under Section 58 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 58, section 58 Finance Act 2020, section 58 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 58 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 115JD (Tax credit for alternate minimum tax), 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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