Amendment of section 80CCD

In force Act 6 of 2022 As on 09 Oct 2026

Act 6 of 2022 Ministry Finance Cited by 1 provision

Section 20 of the Finance Act, 2022 deals with amendment of section 80CCD. Amendment of section 80CCD. 20. In section 80CCD of the Income-tax Act, in sub-section (2), for the words "Central Government" wherever they occur, the words "Central Government or the State Government" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of

Amendment of section 80CCD.
20. In section 80CCD of the Income-tax Act, in sub-section (2), for the words "Central Government" wherever they occur, the words "Central Government or the State Government" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2020.
Section 20, The Finance Act, 2022 (Act 6 of 2022).

Cross-references

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

This section refers to

Income-tax Act s. 80CCD Deduction in respect of contribution to pension scheme of Central Government

Referred to by 1

s. 121 Retrospective effect to notification issued under clause (i) of section 20 of Integrated Goods and Services Tax read with subsection (2) of section 7 of Central Goods and Services Tax Act

Questions about Section 20

What does Section 20 of the Finance Act deal with?

Section 20 of the Finance Act is headed "Amendment of section 80CCD". Amendment of section 80CCD. 20. In section 80CCD of the Income-tax Act, in sub-section (2), for the words "Central Government" wherever they occur, the words "Central Government or the State Government" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of

How do I find court cases under Section 20 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 2022 20, section 20 Finance Act 2022, section 20 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 20 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 80CCD (Deduction in respect of contribution to pension scheme of Central Government), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2022 as Act 6 of 2022. 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

First Schedule. First Schedule9792 words
2. Income-tax6839 words
42. Amendment of section 144B3753 words
4. Amendment of section 103713 words
39. Insertion of new section 140B1269 words
31. Amendment of section 115TD965 words

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