# The Finance Act, 2026, Section 37: Amendment of section 21

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/37/

## Text

Amendment of section 21. 37. In section 21 of the Income-tax Act, in sub-section (5), for the words "nil for", the words "nil up to" shall be substituted.

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