# The Finance Act, 2026, Section 102: Omission of section 447

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/102/

## Text

Omission of section 447. 102. Section 447 of the Income-tax Act shall be omitted.

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