# The Finance Act, 2026, Section 36: Amendment of section 7

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/36/

## Text

Amendment of section 7. 36. In section 7 of the Income-tax Act, in sub-section (2), in clause (a), for the brackets and letter "(f)", the brackets and letter "(e)" shall be substituted.

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