Ministry Finance

Questions about Section 92

What does Section 92 of the Finance Act deal with?

Section 92 of the Finance Act is headed "Omission of section 203AA". Omission of section 203AA. 92. Section 203AA of the Income-tax Act shall be omitted with effect from the 1st day of June, 2020.

How do I find court cases under Section 92 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 92, section 92 Finance Act 2020, section 92 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

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

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.