# The Finance Act, 2026, Section 39: Amendment of section 29

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/39/

## Text

Amendment of section 29. 39. In section 29 of the Income-tax Act, in sub-section (1), for clause (e), the following clause shall be substituted, namely:— "(e) the amount of contribution received from an employee to which the provisions of section 2(49)(o) apply, if it is credited by the assessee to the account of the employee in the relevant fund or funds, on or before the due date of filing of return of income under section 263(1) for the tax year.".

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