# The Finance Act, 2026, Section 146: Amendment of section 2

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/146/

## Text

Amendment of section 2. 146. In section 2 of the Customs Act, clause (28A) shall be renumbered as clause (28B) thereof and before clause (28B) as so renumbered, the following clause shall be inserted, namely:— '(28A) "Indian-flagged fishing vessel" means a vessel which is used or intended to be used for the purpose of fishing in the seas and entitled to fly the flag of India;'.

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