# The Finance Act, 2020, Section 67: Amendment of Section 140

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/67/

## Text

Amendment of section 140. 67. In section 140 of the Income-tax Act,— (i) | in clause (c), after the words "by any director thereof", the words "or any other person, as may be prescribed for this purpose" shall be inserted; (ii) | in clause (cd), after the words "by any partner thereof", the words "or any other person, as may be prescribed for this purpose" shall be inserted.

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