Amendment of section 276BB
Section 89 of the Finance Act, 2025 deals with amendment of section 276BB. Amendment of section 276BB. 89. In section 276BB of the Income-tax Act, the following proviso shall be inserted, namely:— "Provided that the provisions of this section shall not apply if the payment of the tax collected at source has been made to the credit of the Central Government at any time on o The Act was enacted on 16 Aug 2025.
Amendment of section 276BB.
89. In section 276BB of the Income-tax Act, the following proviso shall be inserted, namely:—
"Provided that the provisions of this section shall not apply if the payment of the tax collected at source has been made to the credit of the Central Government at any time on or before the time prescribed for filing the statement under the proviso to sub-section (3) of section 206C in respect of such payment.".
Section 89, The Finance Act, 2025 (Act 7 of 2025).
Cross-references
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Questions about Section 89
What does Section 89 of the Finance Act deal with?
Section 89 of the Finance Act is headed "Amendment of section 276BB". Amendment of section 276BB. 89. In section 276BB of the Income-tax Act, the following proviso shall be inserted, namely:— "Provided that the provisions of this section shall not apply if the payment of the tax collected at source has been made to the credit of the Central Government at any time on o
How do I find court cases under Section 89 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 2025 89, section 89 Finance Act 2025, section 89 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 89 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 276BB (Failure to pay tax collected at source), so none of them can safely be read on its own.
When was Section 89 of the Finance Act enacted?
Section 89 of the Finance Act, cited as Finance Act 2025 89, was enacted on 16 Aug 2025 as Act 7 of 2025. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule10059 words
- 2. Income-tax8952 words
- Third Schedule. Third Schedule8533 words
- 146. Amendment of Act 28 of 2016957 words
- 50. Amendment of section 158BB868 words
- 6. Amendment of section 10825 words
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