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        F. Acts / Amendment Acts

        Section 83 - Amendment of section 192A.

        Finance Act, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Amendment to section 192A: the second proviso is omitted under Finance Act, 2023 changing Income-tax provision. The Finance Act, 2023 amends the Income-tax Act by omitting the second proviso to section 192A, effecting a deletion of that proviso from the statutory text without specifying further changes to the section.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Amendment to section 192A: the second proviso is omitted under Finance Act, 2023 changing Income-tax provision.

                                The Finance Act, 2023 amends the Income-tax Act by omitting the second proviso to section 192A, effecting a deletion of that proviso from the statutory text without specifying further changes to the section.


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