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Section34
The Finance Act, 2026

Amendment of Second Schedule

In force Act 4 of 2026 As on 08 Oct 2026

Act 4 of 2026 Ministry Finance Cited by 3 provisions

Section 34 of the Finance Act, 2026 deals with amendment of Second Schedule. 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;

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.
Section 34, The Finance Act, 2026 (Act 4 of 2026).

Cross-references

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

Referred to by 3

  1. s. 153 Amendment of section 15
  2. s. 154 Amendment of section 34
  3. s. First Schedule -

Questions about Section 34

What does Section 34 of the Finance Act deal with?

Section 34 of the Finance Act is headed "Amendment of Second Schedule". 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;

How do I find court cases under Section 34 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 34, section 34 Finance Act 2026, section 34 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 34 of the Finance Act, and has it changed?

3 other provisions in this corpus refer 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

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.