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Section67
The Finance Act, 2020

Amendment of Section 140

In force As on 11 Oct 2026

Ministry Finance

Section 67 of the Finance Act, 2020 deals with amendment of Section 140. 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;

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.
Section 67, 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. s. 140 Amendment of Section 14
  2. Income-tax Act s. 140 Return by whom to be verified

Questions about Section 67

What does Section 67 of the Finance Act deal with?

Section 67 of the Finance Act is headed "Amendment of Section 140". 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;

How do I find court cases under Section 67 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 67, section 67 Finance Act 2020, section 67 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 67 of the Finance Act, and has it changed?

Its own text turns on section 140 (Amendment of Section 14), Income-tax Act 140 (Return by whom to be verified), 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.