# The Finance Act, 2026, Section 136: Any income or asset declared not to be included in total income

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/136/

## Text

Any income or asset declared not to be included in total income. 136. The income or the amount of investment in an asset, which has been declared in the manner provided in section [134] shall not be included in the total income of the declarant for any assessment year under the Income-tax Act, 1961 (43 of 1961) or the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015), if the declarant makes the payment of amount referred to in section [135] within the extended period specified in sub-section (3) of the said section.

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