{"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":"61","heading":"Amendment of section 227","text":"Amendment of section 227. 61. In section 227 of the Income-tax Act,— (a) | in sub-section (4), in clause (a), for the word \"certificate\", the words \"valid certificate\" shall be substituted; (b) | in sub-section (9), in clause (b), in sub-clause (iii), for the word \"certificate\", the words \"certificate of registration\" shall be substituted.","html":"<p><b>Amendment of section 227.</b></p><p><b>61.</b> In section 227 of the Income-tax Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in sub-section (4), in clause (<i>a</i>), for the word \"certificate\", the words \"valid certificate\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in sub-section (9), in clause (<i>b</i>), in sub-clause (<i>iii</i>), for the word \"certificate\", the words \"certificate of registration\" shall be substituted.</td></tr></table></div>","words":54,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2026/section/61/","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."}