Amendment of section 206CCA

In force Act 6 of 2022 As on 09 Oct 2026

Act 6 of 2022 Ministry Finance

Section 64 of the Finance Act, 2022 deals with amendment of section 206CCA. Amendment of section 206CCA. 64. In section 206CCA of the Income-tax Act,— (a) | in sub-section (1), the brackets and words "(hereafter referred to as collectee)" shall be omitted;

Amendment of section 206CCA.
64. In section 206CCA of the Income-tax Act,—
(a) in sub-section (1), the brackets and words "(hereafter referred to as collectee)" shall be omitted;
(b) in sub-section (3), for the portion beginning with the words "filed the returns of income" and ending with the words "each of these two previous years:", the following shall be substituted, namely:—
"furnished the return of income for the assessment year relevant to the previous year immediately preceding the financial year in which tax is required to be collected, for which the time limit for furnishing the return of income under sub-section (1) of section 139 has expired and the aggregate of tax deducted at source and tax collected at source in his case is rupees fifty thousand or more in the said previous year:".
Section 64, The Finance Act, 2022 (Act 6 of 2022).

Questions about Section 64

What does Section 64 of the Finance Act deal with?

Section 64 of the Finance Act is headed "Amendment of section 206CCA". Amendment of section 206CCA. 64. In section 206CCA of the Income-tax Act,— (a) | in sub-section (1), the brackets and words "(hereafter referred to as collectee)" shall be omitted;

How do I find court cases under Section 64 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 64, section 64 Finance Act 2022, section 64 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 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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(a)		in sub-section (1), the brackets and words "(hereafter referred to as collectee)" shall be omitted;
(b)		in sub-section (3), for the portion beginning with the words "filed the returns of income" and ending with the words "each of these two previous years:", the following shall be substituted, namely:—
		"furnished the return of income for the assessment year relevant to the previous year immediately preceding the financial year in which tax is required to be collected, for which the time limit for furnishing the return of income under sub-section (1) of section 139 has expired and the aggregate of tax deducted at source and tax collected at source in his case is rupees fifty thousand or more in the said previous year:".