# The Finance Act, 2026, Section 10: Amendment of section 148

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/10/

## Text

Amendment of section 148. 10. In section 148 of the Income-tax Act, in sub-section (1), after the words "specified in the notice,", the words "not being less than thirty days from the date of such notice but" shall be inserted and shall be deemed to have been inserted with effect from the 30th day of March, 2026.

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