{"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":"93","heading":"Amendment of section 423","text":"Amendment of section 423. 93. In section 423 of the Income-tax Act, in sub-section (4), in clause (d), for sub-clause (viz), the following sub-clause shall be substituted, namely:— \"(vii) any tax credit allowed to be set off as per sections 206(2)(e) to (h) and 206(3) and (4).\".","html":"<p><b>Amendment of section 423.</b></p><p><b>93.</b> In section 423 of the Income-tax Act, in sub-section (4), in clause (<i>d</i>), for sub-clause (viz), the following sub-clause shall be substituted, namely:—</p><p>\"(<i>vii</i>) any tax credit allowed to be set off as per sections 206(2)(<i>e</i>) to (<i>h</i>) and 206(3) and (4).\".</p>","words":47,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2026/section/93/","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."}