Section26
The Finance Act, 1977

Amendment of section 208

In force Act 11 of 1977 As on 07 Oct 2026

Act 11 of 1977 Ministry Finance Enacted 06 Aug 1977

Section 26 of the Finance Act, 1977 deals with amendment of section 208. Amendment of section 208 26. In section 208 of the Income-tax Act, in sub-section (2), for clause (c), the following clause shall be substituted with effect from the 1st day of September, 1977, namely:— "(c) in any other case-Rs. The Act was enacted on 06 Aug 1977.

Amendment of section 208

26. In section 208 of the Income-tax Act, in sub-section (2), for clause (c), the following clause shall be substituted with effect from the 1st day of September, 1977, namely:—

"(c) in any other case-Rs. 10,000.".

[Finance (No.

2) Act, 1977]

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Section 26, The Finance Act, 1977 (Act 11 of 1977).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

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 208". Amendment of section 208 26. In section 208 of the Income-tax Act, in sub-section (2), for clause (c), the following clause shall be substituted with effect from the 1st day of September, 1977, namely:— "(c) in any other case-Rs.

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 1977 26, section 26 Finance Act 1977, 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.

What should I read with Section 26 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 208 (Conditions of liability to pay advance tax), so none of them can safely be read on its own.

When was Section 26 of the Finance Act enacted?

Section 26 of the Finance Act, cited as Finance Act 1977 26, was enacted on 06 Aug 1977 as Act 11 of 1977. 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.