Section106
The Finance Act, 2026

Amendment of section 470

In force Act 4 of 2026 As on 11 Oct 2026

Act 4 of 2026 Ministry Finance

Section 106 of the Finance Act, 2026 deals with amendment of section 470. Amendment of section 470. 106. In section 470 of the Income-tax Act, the word and figures "or " shall be omitted.

Amendment of section 470.

106. In section 470 of the Income-tax Act, the word and figures "or 447" shall be omitted.

Section 106, The Finance Act, 2026 (Act 4 of 2026).

Questions about Section 106

What does Section 106 of the Finance Act deal with?

Section 106 of the Finance Act is headed "Amendment of section 470". Amendment of section 470. 106. In section 470 of the Income-tax Act, the word and figures "or " shall be omitted.

How do I find court cases under Section 106 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 2026 106, section 106 Finance Act 2026, section 106 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Finance Act enacted?

Finance Act was enacted in 2026 as Act 4 of 2026. 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.