# The Finance Act, 2026, Section 34: Amendment of Second Schedule

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/34/

## Text

Amendment of Second Schedule. 34. In the Second Schedule to the Income-tax Act, with effect from the 30th day of March, 2026,— (i) | in rule 4, clause (c) shall be omitted and shall be deemed to have been omitted; (ii) | in rule 19, for the words "or to arrest", the word "of" shall be substituted and shall be deemed to have been substituted; (iii) | Part V shall be omitted and shall be deemed to have been omitted; (iv) | in rule 85, the brackets and words "(except arrest and detention)" shall be omitted and shall be deemed to have been omitted; (v) | rule 90 shall be omitted and shall be deemed to have been omitted.

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