{"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":"146","heading":"Amendment of section 2","text":"Amendment of section 2. 146. In section 2 of the Customs Act, clause (28A) shall be renumbered as clause (28B) thereof and before clause (28B) as so renumbered, the following clause shall be inserted, namely:— '(28A) \"Indian-flagged fishing vessel\" means a vessel which is used or intended to be used for the purpose of fishing in the seas and entitled to fly the flag of India;'.","html":"<p><b>Amendment of section 2.</b></p><p><b>146.</b> In section 2 of the Customs Act, clause (<i>28A</i>) shall be renumbered as clause (<i>28B</i>) thereof and before clause (<i>28B</i>) as so renumbered, the following clause shall be inserted, namely:—</p><p>'(28A) \"Indian-flagged fishing vessel\" means a vessel which is used or intended to be used for the purpose of fishing in the seas and entitled to fly the flag of India;'.</p>","words":66,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2026/section/146/","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."}