{"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":"7","heading":"Amendment of section 144B","text":"Amendment of section 144B. 7. In section 144B of the Income-tax Act, in sub-section (6), in clause (i), in sub-clause (b), for the words \"by affixing digital signature\", the words \"by way of an electronic communication\" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2022.","html":"<p><b>Amendment of section 144B.</b></p><p><b>7.</b> In section 144B of the Income-tax Act, in sub-section (6), in clause (<i>i</i>), in sub-clause (<i>b</i>), for the words \"by affixing digital signature\", the words \"by way of an electronic communication\" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2022.</p>","words":56,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2026/section/7/","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."}