Section26
The Finance Act, 1967

Amendment of section 88

In force Act 20 of 1967 As on 15 Oct 2026

Act 20 of 1967 Ministry Finance Enacted 05 Aug 1967

Section 26 of the Finance Act, 1967 deals with amendment of section 88. Amendment of section 88 26. In section 88 of the Income-tax Act,— (a) in sub-section (1), after clause (ia), the following clause shall be inserted, namely:— "(ib) as donations to the Prime Minister's Drought Relief Fund;"; The Act was enacted on 05 Aug 1967.

Amendment of section 88

26. In section 88 of the Income-tax Act,—

(a) in sub-section (1), after clause (ia), the following clause shall be inserted, namely:—

"(ib) as donations to the Prime Minister's Drought Relief Fund;";

(b) in sub-section (3), in the third proviso, after the word, brackets, figure and letter "clause (ia)". the words, brackets figure and letter "or clause (ib)" shall be inserted.

[Finance (No.

2) Act, 1967]

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Section 26, The Finance Act, 1967 (Act 20 of 1967).

Questions about Section 26

What does Section 26 of the Finance Act deal with?

Section 26 of the Finance Act is headed "Amendment of section 88". Amendment of section 88 26. In section 88 of the Income-tax Act,— (a) in sub-section (1), after clause (ia), the following clause shall be inserted, namely:— "(ib) as donations to the Prime Minister's Drought Relief Fund;";

How do I find court cases under Section 26 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1967 26, section 26 Finance Act 1967, section 26 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section 26 of the Finance Act enacted?

Section 26 of the Finance Act, cited as Finance Act 1967 26, was enacted on 05 Aug 1967 as Act 20 of 1967. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.