# The Finance Act, 2026, Section 105: Amendment of section 467

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/105/

## Text

Amendment of section 467. 105. In section 467 of the Income-tax Act, in the marginal heading, for the word and figures "section 262", the words and figures "sections 262 and 397" shall be substituted.

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