{"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":"90","heading":"Amendment of section 402","text":"Amendment of section 402. 90. In section 402 of the Income-tax Act,— (a) | in clause (27), in sub-clause (c), for the words \"authorised person responsible\", the words, brackets, letter and figures \"authorised person, referred in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999), responsible\" shall be substituted; (b) | in clause (47), after sub-clause (e), the following sub-clause shall be inserted, namely:— \"(f) | supply of manpower to a person to work under his supervision, control or direction.\".","html":"<p><b>Amendment of section 402.</b></p><p><b>90.</b> In section 402 of the Income-tax Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in clause (27), in sub-clause (<i>c</i>), for the words \"authorised person responsible\", the words, brackets, letter and figures \"authorised person, referred in clause (<i>c</i>) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999), responsible\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in clause (47), after sub-clause (<i>e</i>), the following sub-clause shall be inserted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"(<i>f</i>)</td><td></td><td>supply of manpower to a person to work under his supervision, control or direction.\".</td></tr></table></div>","words":86,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2026/section/90/","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."}