{"act":{"id":"finance-act-2026","short_title":"The Finance Act, 2026","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2026-2027.","act_number":"4","act_year":2026,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":167,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2026/"},"unit":"section","section":{"number":"1","heading":"Short title and commencement","text":"FINANCE ACT, 2026 [ACT NO. 4 OF 2026*] An Act to give effect to the financial proposals of the Central Government for the financial year 2026-27. BE it enacted by Parliament in the Seventy-seventh Year of the Republic of India as follows:— CHAPTER I \"PRELIMINARY\" Short title and commencement. 1. (1) This Act may be called the Finance Act, 2026. (2) Save as otherwise provided in this Act,— (a) | sections 2 to 129, clause (b) of section 152 and section 156 shall come into force on the 1st day of April, 2026; (b) | sections 153 to 155 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. *. Dated 30-3-2026.","html":"<p><b>FINANCE ACT, 2026</b></p><p><b>[ACT NO. 4 OF 2026<sup>*</sup>]</b></p><p>An Act to give effect to the financial proposals of the Central Government for the financial year<b> 2026-27.</b></p><p>BE it enacted by Parliament in the Seventy-seventh Year of the Republic of India as follows:—</p><p><i><b>CHAPTER I</b></i></p><p><b>\"PRELIMINARY\"</b></p><p><b>Short title and commencement.</b></p><p><b>1.</b> (1) This Act may be called the Finance Act, 2026.</p><p><span class=\"num\">(2)</span> Save as otherwise provided in this Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>sections 2 to 129, clause (<i>b</i>) of section 152 and section 156 shall come into force on the 1st day of April, 2026;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>sections 153 to 155 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.</td></tr></table></div><p>*. Dated 30-3-2026.</p>","words":121,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2026/section/1/","note":null,"source_note":"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.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}