Section93
The Finance Act, 2020

Amendment of Section 204

In force As on 09 Oct 2026

Ministry Finance

Section 93 of the Finance Act, 2020 deals with amendment of Section 204. Amendment of section 204. 93. In section 204 of the Income-tax Act, after clause (iv) and before the Explanation, the following clause shall be inserted, namely:— "(v) | in the case of a person not resident in India, the person himself or any person authorised by such person or the agent of such per

Amendment of section 204.

93. In section 204 of the Income-tax Act, after clause (iv) and before the Explanation, the following clause shall be inserted, namely:—

"(v)in the case of a person not resident in India, the person himself or any person authorised by such person or the agent of such person in India including any person treated as an agent under section 163.".
Section 93, The Finance Act, 2020.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 93

What does Section 93 of the Finance Act deal with?

Section 93 of the Finance Act is headed "Amendment of Section 204". Amendment of section 204. 93. In section 204 of the Income-tax Act, after clause (iv) and before the Explanation, the following clause shall be inserted, namely:— "(v) | in the case of a person not resident in India, the person himself or any person authorised by such person or the agent of such per

How do I find court cases under Section 93 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 93, section 93 Finance Act 2020, section 93 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 93 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 204 (Meaning of "person responsible for paying"), 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.