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Section8
The Finance Act, 2020

Amendment of Section 10A

In force As on 05 Oct 2026

Ministry Finance

Section 8 of the Finance Act, 2020 deals with amendment of Section 10A. Amendment of section 10A. 8. In section 10A of the Income-tax Act, in sub-section (5),— (i) | the words "along with the return of income," shall be omitted;

Amendment of section 10A.

8. In section 10A of the Income-tax Act, in sub-section (5),—

(i)the words "along with the return of income," shall be omitted;
(ii)after the word and figures "section 288", the words, figures and letters "before the specified date referred to in section 44AB" shall be inserted.
Section 8, 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. Income-tax Act s. 10A Special provision in respect of newly established undertakings in free trade zone, etc

Questions about Section 8

What does Section 8 of the Finance Act deal with?

Section 8 of the Finance Act is headed "Amendment of Section 10A". Amendment of section 10A. 8. In section 10A of the Income-tax Act, in sub-section (5),— (i) | the words "along with the return of income," shall be omitted;

How do I find court cases under Section 8 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 8, section 8 Finance Act 2020, section 8 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 8 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 10A (Special provision in respect of newly established undertakings in free trade zone, etc), 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.