{"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":"161","heading":"Amendment of Act 7 of 2025","text":"PART IV AMENDMENT TO THE FINANCE ACT, 2025 Amendment of Act 7 of 2025. 161. In the Finance Act, 2025, in section 20, in clause (a), in sub-clause (ii), for the word \"both\", the word \"all\" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2025.","html":"<p>PART IV</p><p>AMENDMENT TO THE FINANCE ACT, 2025</p><p><b>Amendment of Act 7 of 2025.</b></p><p><b>161.</b> In the Finance Act, 2025, in section 20, in clause (<i>a</i>), in sub-clause (<i>ii</i>)<i>, </i>for the word \"both\", the word \"all\" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2025.</p>","words":56,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2026/section/161/","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."}