Amendment of Section 140A
Section 68 of the Finance Act, 2020 deals with amendment of Section 140A. 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;
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:— Section 68, The Finance Act, 2020.
"(vi) any tax or interest payable according to the provisions of sub-section (2) of section 191,".
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 68
What does Section 68 of the Finance Act deal with?
Section 68 of the Finance Act is headed "Amendment of Section 140A". 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;
How do I find court cases under Section 68 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 68, section 68 Finance Act 2020, section 68 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 68 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 140A (Self-assessment), 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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