Amendment of rule 68B of Second Schedule
Section 91 of the Finance Act, 2025 deals with amendment of rule 68B of Second Schedule. Amendment of rule 68B of Second Schedule. The Act was enacted on 16 Aug 2025.
Amendment of rule 68B of Second Schedule.
91. In the Second Schedule to the Income-tax Act, in rule 68B, in sub-rule (2), for clauses (i) and (ii), the following clauses shall be substituted, namely:—
"(i) commencing on the date on which stay on levy of the said tax, interest, fine, penalty or another sum was granted by an order or injunction of any court and ending on the date on which certified copy of the order vacating the stay was received by the jurisdictional Principal Commissioner or Commissioner; or
(ii) commencing on the date on which stay on the proceeding of attachment or sale of the immovable property was granted by an order or injunction of any court and ending on the date on which certified copy of the order vacating the stay was received by the jurisdictional Principal Commissioner or Commissioner; or".
Section 91, The Finance Act, 2025 (Act 7 of 2025).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Questions about Section 91
What does Section 91 of the Finance Act deal with?
Section 91 of the Finance Act is headed "Amendment of rule 68B of Second Schedule". Amendment of rule 68B of Second Schedule.
How do I find court cases under Section 91 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 91, section 91 Finance Act 2025, section 91 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 91 of the Finance Act, and has it changed?
1 other provision in this corpus refers back to it.
When was Section 91 of the Finance Act enacted?
Section 91 of the Finance Act, cited as Finance Act 2025 91, was enacted on 16 Aug 2025 as Act 7 of 2025. It is in force as at the date shown on this page.
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