{"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":"79","heading":"Amendment of section 351","text":"Amendment of section 351. 79. In section 351 of the Income-tax Act, in sub-section (1),— (i) | in clause (b), the word and figures \"or 346\" shall be omitted; (ii) | in clause (c), for the word \"ensure\", the word \"enure\" shall be substituted.","html":"<p><b>Amendment of section 351.</b></p><p><b>79.</b> In section 351 of the Income-tax Act, in sub-section (1),—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in clause (<i>b</i>), the word and figures \"or 346\" shall be omitted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in clause (<i>c</i>), for the word \"ensure\", the word \"enure\" shall be substituted.</td></tr></table></div>","words":44,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2026/section/79/","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."}