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Section69
The Finance Act, 2020

Amendment of Section 143

In force As on 07 Oct 2026

Ministry Finance

Section 69 of the Finance Act, 2020 deals with amendment of Section 143. Amendment of section 143. 69. In section 143 of the Income-tax Act,— (a) | in sub-section (3A), after the word, brackets and figure "sub-section (3)", the words and figures "or section " shall be inserted;

Amendment of section 143.

69. In section 143 of the Income-tax Act,—

(a)in sub-section (3A), after the word, brackets and figure "sub-section (3)", the words and figures "or section 144" shall be inserted;
(b)in sub-section (3B), in the proviso, for the figures, letters and words "31st day of March, 2020", the figures, letters and words "31st day of March, 2022" shall be substituted.
Section 69, 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. 143 Amendment of Section 9A
  2. s. 144 Insertion of new section 73B
  3. Income-tax Act s. 143 Assessment

Questions about Section 69

What does Section 69 of the Finance Act deal with?

Section 69 of the Finance Act is headed "Amendment of Section 143". Amendment of section 143. 69. In section 143 of the Income-tax Act,— (a) | in sub-section (3A), after the word, brackets and figure "sub-section (3)", the words and figures "or section " shall be inserted;

How do I find court cases under Section 69 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 69, section 69 Finance Act 2020, section 69 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 69 of the Finance Act, and has it changed?

Its own text turns on section 143 (Amendment of Section 9A), section 144 (Insertion of new section 73B), Income-tax Act 143 (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

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.