# The Finance Act, 2021, Section 157: Amendment of section 26

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/157/

## Text

Amendment of section 26. 157. In section 26 of the principal Act, in sub-section (7), after the proviso to the Explanation, the following proviso shall be inserted, namely:— "Provided that where the time limit for passing order under this sub-section expires during the period beginning from the 1st day of July, 2021 and ending on the 29th day of September, 2021, the time limit for passing such order shall be extended to the 30th day of September, 2021.".

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