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Section43
The Finance Act, 2024 (No. 2)

Amendment of section 144C

In force As on 07 Oct 2026

Ministry Finance Enacted 16 Aug 2024 Cited by 1 provision

Section 43 of the Finance Act, 2024 (No. 2) deals with amendment of section 144C. Amendment of section 144C. 43. In section 144C of the Income-tax Act with effect from the 1st day of September, 2024,— (i) | in sub-section (15), in clause (b), the following proviso shall be inserted, namely:— "Provided that such eligible assessee shall not include person referred to in sub-section The Act was enacted on 16 Aug 2024.

Amendment of section 144C.

43. In section 144C of the Income-tax Act with effect from the 1st day of September, 2024,—

(i)in sub-section (15), in clause (b), the following proviso shall be inserted, namely:—
"Provided that such eligible assessee shall not include person referred to in sub-section (1) of section 158BA or other person referred to in section 158BD.";
(ii)after sub-section (15), the following sub-section shall be inserted, namely:—
"(16) The provisions of this section shall not apply to any proceedings under Chapter XIV-B.".
Section 43, The Finance Act, 2024 (No. 2).

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. 144C Reference to dispute resolution panel

Referred to by 1

  1. s. 164 Amendment of Act 22 of 2015

Questions about Section 43

What does Section 43 of the Finance Act, 2024 (No. 2) deal with?

Section 43 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 144C". Amendment of section 144C. 43. In section 144C of the Income-tax Act with effect from the 1st day of September, 2024,— (i) | in sub-section (15), in clause (b), the following proviso shall be inserted, namely:— "Provided that such eligible assessee shall not include person referred to in sub-section

How do I find court cases under Section 43 of the Finance Act, 2024 (No. 2)?

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, 2024 (No. 2) 43, section 43 Finance Act, 2024 (No. 2), section 43 of the Finance Act, 2024 (No. 2). 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 43 of the Finance Act, 2024 (No. 2), and has it changed?

Its own text turns on Income-tax Act 144C (Reference to dispute resolution panel), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 43 of the Finance Act, 2024 (No. 2) enacted?

Section 43 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 43, was enacted on 16 Aug 2024. It is in force as at the date shown on this page.

Other sections of this Act

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