Section 100: In section 245D of the Income-tax Act, in sub-section (9), for clause (iv), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st day of February, 2021, namely:

Q: What does Section 100 of The Finance Act, 2023 (FA 2023) deal with?

Section 100 FA 2023 pertains to "In section 245D of the Income-tax Act, in sub-section (9), for clause (iv), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st day of February, 2021, namely:". It is part of the The Finance Act, 2023, a legislation enacted by the Parliament of India. Section 100 of The Finance Act, 2023 (FA 2023) governs in section 245D of the Income-tax Act, in sub-section (9), for clause (iv), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st day of February, 2021, namely:. As verified on 19 May 2026.

Q: Is Section 100 FA 2023 still in force?

Yes, Section 100 of the The Finance Act, 2023 is currently in force across the Republic of India.

Q: What is धारा 100 FA 2023?

धारा 100 FA 2023 is the Devanagari Hindi reference for Section 100 of the The Finance Act, 2023. Section 100 of The Finance Act, 2023 (FA 2023) governs in section 245D of the Income-tax Act, in sub-section (9), for clause (iv), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st day of February, 2021, namely:. As verified on 19 May 2026.

Q: What is Dhara 100 FA 2023?

Dhara 100 FA 2023 is the Roman Hindi reference for Section 100 of the The Finance Act, 2023. "Dhara" means "Section" in Hindi. Section 100 of The Finance Act, 2023 (FA 2023) governs in section 245D of the Income-tax Act, in sub-section (9), for clause (iv), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st day of February, 2021, namely:. As verified on 19 May 2026.

Q: How to cite Section 100 of The Finance Act, 2023?

Cite as: "Section 100, The Finance Act, 2023 (FA 2023)" in legal briefs. For academic writing, use the BlueBook format: The Finance Act, 2023, 2023, § 100 (India).

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"(iv) where the time-limit for amending any order or filing of rectification application under sub-section (6B) expires on or after the 1st day of February, 2021, but before the 1st day of February, 2022, such time-limit shall be extended to the 30th - day of September, 2023."