Amendment of section 234A
Section 65 of the Finance Act, 2022 deals with amendment of section 234A. Amendment of section 234A. 65. In section 234A of the Income-tax Act, in sub-section (1),— (i) | after the words, brackets and figure "or sub-section (4)", the words, brackets, figure and letter "or sub-section (8A)" shall be inserted;
Amendment of section 234A.
65. In section 234A of the Income-tax Act, in sub-section (1),—
(i) after the words, brackets and figure "or sub-section (4)", the words, brackets, figure and letter "or sub-section (8A)" shall be inserted; (ii) for Explanation 2, the following Explanation shall be substituted, namely:— 'Explanation 2.—In this sub-section,—
Section 65, The Finance Act, 2022 (Act 6 of 2022).
(i) "tax on total income as determined under sub-section (1) of section 143" shall not include the additional income-tax, if any, payable under section 140B or section 143; and (ii) tax on the total income determined under regular assessment shall not include the additional income-tax payable under section 140B.'.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 65
What does Section 65 of the Finance Act deal with?
Section 65 of the Finance Act is headed "Amendment of section 234A". Amendment of section 234A. 65. In section 234A of the Income-tax Act, in sub-section (1),— (i) | after the words, brackets and figure "or sub-section (4)", the words, brackets, figure and letter "or sub-section (8A)" shall be inserted;
How do I find court cases under Section 65 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 65, section 65 Finance Act 2022, section 65 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 65 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 234A (Interest for defaults in furnishing return of income), 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
- 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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