eCourtsIndia
IndiaCode Laws
Section65
The Finance Act, 2020

Amendment of Section 133A

In force As on 11 Oct 2026

Ministry Finance

Section 65 of the Finance Act, 2020 deals with amendment of Section 133A. Amendment of section 133A. 65. In section 133A of the Income-tax Act, after sub-section (6), for the proviso, the following proviso shall be substituted, namely:— "Provided that— (a) | in a case where the information has been received from such authority, as may be prescribed, no action under sub-se

Amendment of section 133A.

65. In section 133A of the Income-tax Act, after sub-section (6), for the proviso, the following proviso shall be substituted, namely:—

"Provided that—

(a)in a case where the information has been received from such authority, as may be prescribed, no action under sub-section (1) shall be taken by an Assistant Director or a Deputy Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of Income-tax without obtaining the approval of the Joint Director or the Joint Commissioner, as the case may be;
(b)in any other case, no action under sub-section (1) shall be taken by a Joint Director or a Joint Commissioner or an Assistant Director or a Deputy Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of Income-tax without obtaining the approval of the Director or the Commissioner, as the case may be.".
Section 65, 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

  1. Income-tax Act s. 133A Power of survey

Questions about Section 65

What does Section 65 of the Finance Act deal with?

Section 65 of the Finance Act is headed "Amendment of Section 133A". Amendment of section 133A. 65. In section 133A of the Income-tax Act, after sub-section (6), for the proviso, the following proviso shall be substituted, namely:— "Provided that— (a) | in a case where the information has been received from such authority, as may be prescribed, no action under sub-se

How do I find court cases under Section 65 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 65, section 65 Finance Act 2020, section 65 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 65 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 133A (Power of survey), 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.