# The Finance Act, 2020, Section 68: Amendment of Section 140A

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/68/

## Text

Amendment of section 140A. 68. In section 140A of the Income-tax Act, in sub-section (1),— (a) | in clause (iv), the word "and" occurring at the end shall be omitted; (b) | in clause (v), for the word, figures and letters "section 115JD,", the words, figures and letters "section 115JD; and" shall be substituted; (c) | after clause (v), the following clause shall be inserted, namely:— "(vi) | any tax or interest payable according to the provisions of sub-section (2) of section 191,".

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