Section69
The Finance Act, 2024 (No. 2)

Amendment of section 201

In force As on 11 Oct 2026

Ministry Finance Enacted 16 Aug 2024 Cited by 1 provision

Section 69 of the Finance Act, 2024 (No. 2) deals with amendment of section 201. Amendment of section 201. 69. In section 201 of the Income-tax Act, in sub-section (3), with effect from the 1st day of April, 2025,— (i) | for the words "a person resident in India, at any time after the expiry of seven years", the words "any person, at any time after the expiry of six years" shall The Act was enacted on 16 Aug 2024.

Amendment of section 201.

69. In section 201 of the Income-tax Act, in sub-section (3), with effect from the 1st day of April, 2025,—

(i)for the words "a person resident in India, at any time after the expiry of seven years", the words "any person, at any time after the expiry of six years" shall be substituted;
(ii)for the words "under the proviso", the words "under the first proviso" shall be substituted.
Section 69, The Finance Act, 2024 (No. 2).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 69

What does Section 69 of the Finance Act, 2024 (No. 2) deal with?

Section 69 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 201". Amendment of section 201. 69. In section 201 of the Income-tax Act, in sub-section (3), with effect from the 1st day of April, 2025,— (i) | for the words "a person resident in India, at any time after the expiry of seven years", the words "any person, at any time after the expiry of six years" shall

How do I find court cases under Section 69 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) 69, section 69 Finance Act, 2024 (No. 2), section 69 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 69 of the Finance Act, 2024 (No. 2), and has it changed?

Its own text turns on Income-tax Act 201 (Consequences of failure to deduct or pay), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 69 of the Finance Act, 2024 (No. 2) enacted?

Section 69 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 69, was enacted on 16 Aug 2024. 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.