Act 4 of 2026 Ministry Finance Cited by 1 provision

Cross-references

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

This section refers to

1. s. 20 Amendment of section 270A

Referred to by 1

1. s. 2 Income-tax under Act 43 of 1961

Questions about Section 161

What does Section 161 of the Finance Act deal with?

Section 161 of the Finance Act is headed "Amendment of Act 7 of 2025". PART IV AMENDMENT TO THE FINANCE ACT, 2025 Amendment of Act 7 of 2025.

How do I find court cases under Section 161 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 161, section 161 Finance Act 2026, section 161 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 161 of the Finance Act, and has it changed?

Its own text turns on section 20 (Amendment of section 270A), 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

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.