# The Finance Act, 2026, Section 17: Amendment of section 245

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/17/

## Text

Amendment of section 245. 17. In section 245 of the Income-tax Act, in sub-section (1), after the words "under this Act", the words and figures "or the Income-tax Act, 2025" shall be inserted and shall be deemed to have been inserted with effect from the 30th day of March, 2026 (30 of 2025).

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