# The Finance Act, 2026, Section 161: Amendment of Act 7 of 2025

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/161/

## Text

PART IV AMENDMENT TO THE FINANCE ACT, 2025 Amendment of Act 7 of 2025. 161. In the Finance Act, 2025, in section 20, in clause (a), in sub-clause (ii), for the word "both", the word "all" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2025.

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