# The Finance Act, 2026, Section 145: Amendment of section 1

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/145/

## Text

CHAPTER V INDIRECT TAXES CUSTOMS Amendment of section 1. 145. In the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), in section 1, in sub-section (2), after the words "whole of India", the words ", fishing and fishing related activities by Indian-flagged fishing vessels beyond territorial waters of India" shall be inserted.

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