# The Finance Act, 2026, Section 38: Amendment of section 22

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/38/

## Text

Amendment of section 22. 38. In section 22 of the Income-tax Act, in sub-section (2), for the word, brackets, figure and letter "sub-section (1)(b)", the words, brackets, figure and letters "sub-section (1)(b) and (c)" shall be substituted.

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