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Section33
The Finance Act, 2022

Amendment of section 115TF

In force Act 6 of 2022 As on 08 Oct 2026

Act 6 of 2022 Ministry Finance

Section 33 of the Finance Act, 2022 deals with amendment of section 115TF. Amendment of section 115TF. 33. In section 115TF of the Income-tax Act, with effect from the 1st day of April, 2023,— (a) | in the marginal heading, for the words "trust or institution", the words "specified person" shall be substituted;

Amendment of section 115TF.

33. In section 115TF of the Income-tax Act, with effect from the 1st day of April, 2023,—

(a)in the marginal heading, for the words "trust or institution", the words "specified person" shall be substituted;
(b)in sub-section (1), for the words "trust or the institution" at both the places where they occur, the words "specified person" shall be substituted;
(c)the following Explanation shall be inserted, namely:—
'Explanation.—For the purposes of this section, "specified person" shall have the same meaning as assigned to in clause (iia) of the Explanation to section 115TD.'.
Section 33, 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

  1. Income-tax Act s. 115TF When specified person is deemed to be assessee in default

Questions about Section 33

What does Section 33 of the Finance Act deal with?

Section 33 of the Finance Act is headed "Amendment of section 115TF". Amendment of section 115TF. 33. In section 115TF of the Income-tax Act, with effect from the 1st day of April, 2023,— (a) | in the marginal heading, for the words "trust or institution", the words "specified person" shall be substituted;

How do I find court cases under Section 33 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 33, section 33 Finance Act 2022, section 33 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 33 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 115TF (When specified person is deemed to be assessee in default), so none of them can safely be read on its own.

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

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.