Amendment of section 153B

In force Act 4 of 2026 As on 11 Oct 2026

Act 4 of 2026 Ministry Finance Cited by 1 provision

Section 13 of the Finance Act, 2026 deals with amendment of section 153B. Amendment of section 153B. 13. In section 153B of the Income-tax Act, after sub-section (1), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 2009, namely:— "(1A) Notwithstanding anything contained in any judgment, order o

Amendment of section 153B.
13. In section 153B of the Income-tax Act, after sub-section (1), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 2009, namely:—
"(1A) Notwithstanding anything contained in any judgment, order or decree of any court, for the removal of doubts, it is hereby clarified that in terms of provisions of this section, the draft of the proposed order of assessment referred to in sub-section (1) of section 144C shall be made, and shall always be deemed to have been made, at any time up to the time limit of assessment, reassessment or recomputation referred to in this section.".
Section 13, The Finance Act, 2026 (Act 4 of 2026).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Income-tax Act s. 153B Time limit for completion of assessment under section 153A

Referred to by 1

s. 157 Amendment of section 13

Questions about Section 13

What does Section 13 of the Finance Act deal with?

Section 13 of the Finance Act is headed "Amendment of section 153B". Amendment of section 153B. 13. In section 153B of the Income-tax Act, after sub-section (1), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 2009, namely:— "(1A) Notwithstanding anything contained in any judgment, order o

How do I find court cases under Section 13 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 13, section 13 Finance Act 2026, section 13 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 13 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 153B (Time limit for completion of assessment under section 153A), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

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

First Schedule. -11686 words
3. Income-tax under Act 30 of 20258033 words
Fourth Schedule. -4078 words
2. Income-tax under Act 43 of 19612736 words
26. Substitution of new sections for sections 276B, 276BB, 276C, 276CC, 276CCC and 276D1437 words
Fifth Schedule. -1363 words

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