Amendment of section 26

In force As on 07 Oct 2026

Ministry Finance Cited by 2 provisions

Section 175 of the Finance Act, 2019 (No. 2) deals with amendment of section 26. Amendment of section 26 175. In section 26 of the principal Act, in sub-section (7), with effect from the 1st day of September, 2019, the following Explanation shall be inserted, namely:— "Explanation.—For the purposes of this sub-section, in computing the period of limitation, the period during whi

Amendment of section 26
175. In section 26 of the principal Act, in sub-section (7), with effect from the 1st day of September, 2019, the following Explanation shall be inserted, namely:—
"Explanation.—For the purposes of this sub-section, in computing the period of limitation, the period during which the proceeding is stayed by an order or injunction of any court shall be excluded:
Provided that where immediately after the exclusion of the aforesaid period, the period of limitation available to the Adjudicating Authority for passing order is less than sixty days, such remaining period shall be deemed to be extended to sixty days.".
Section 175, The Finance Act, 2019 (No. 2).

Cross-references

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

This section refers to

s. 26 Amendment of section 80-IBA

Referred to by 2

Questions about Section 175

What does Section 175 of the Finance Act, 2019 (No. 2) deal with?

Section 175 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 26". Amendment of section 26 175. In section 26 of the principal Act, in sub-section (7), with effect from the 1st day of September, 2019, the following Explanation shall be inserted, namely:— "Explanation.—For the purposes of this sub-section, in computing the period of limitation, the period during whi

How do I find court cases under Section 175 of the Finance Act, 2019 (No. 2)?

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, 2019 (No. 2) 175, section 175 Finance Act, 2019 (No. 2), section 175 of the Finance Act, 2019 (No. 2). 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 175 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on section 26 (Amendment of section 80-IBA), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Fifth Schedule. -12409 words
First Schedule. Income-tax9078 words
2. Income-tax4914 words
105. Insertion of new sections 101A, 101B and 101C1547 words
138. Insertion of new sections 45-ID and 45- IE1010 words
6. Amendment of section 10907 words

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.