Amendment of section 206AB
Section 93 of the Finance Act, 2023 deals with amendment of section 206AB. Amendment of section 206AB. 93. In section 206AB of the Income-tax Act,— (i) | in sub-section (1), after the figures and letter "194B,", the figures and letters "194BA," shall be inserted;
Amendment of section 206AB.
93. In section 206AB of the Income-tax Act,—
(i) in sub-section (1), after the figures and letter "194B,", the figures and letters "194BA," shall be inserted; (ii) in sub-section (3), for the proviso, the following proviso shall be substituted, namely:— "Provided that the specified person shall not include— Section 93, The Finance Act, 2023 (Act 8 of 2023).
(i) a non-resident who does not have a permanent establishment in India; or (ii) a person who is not required to furnish the return of income for the assessment year relevant to the said previous year and is notified by the Central Government in the Official Gazette in this behalf.".
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 206AB". Amendment of section 206AB. 93. In section 206AB of the Income-tax Act,— (i) | in sub-section (1), after the figures and letter "194B,", the figures and letters "194BA," shall be inserted;
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 2023 93, section 93 Finance Act 2023, 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.
When was the Finance Act enacted?
Finance Act was enacted in 2023 as Act 8 of 2023. 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 Schedule10190 words
- 2. Income-tax8337 words
- Fourth Schedule. Fourth Schedule6615 words
- 5. Amendment of section 102717 words
- 150. Substitution of new section for section 1101621 words
- 54. Insertion of new section 115BAE1218 words
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