Section138
The Finance Act, 2021

Amendment of section 26

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 138 of the Finance Act, 2021 deals with amendment of section 26. Amendment of section 26. 138. In section 26 of the principal Act,— (i) | for the words "The Corporation", the words "The Board" shall be substituted;

Amendment of section 26.

138. In section 26 of the principal Act,—

(i)for the words "The Corporation", the words "The Board" shall be substituted;
(ii)for the words "Central Government", the word "Board" shall be substituted.
Section 138, The Finance Act, 2021.

Cross-references

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

Questions about Section 138

What does Section 138 of the Finance Act deal with?

Section 138 of the Finance Act is headed "Amendment of section 26". Amendment of section 26. 138. In section 26 of the principal Act,— (i) | for the words "The Corporation", the words "The Board" shall be substituted;

How do I find court cases under Section 138 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 2021 138, section 138 Finance Act 2021, section 138 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 138 of the Finance Act, and has it changed?

Its own text turns on section 26 (Amendment of section 79), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2021. 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

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.