# The Finance Act, 2026, Section 4: Amendment of section 92CA

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

## Text

CHAPTER III DIRECT TAXES A.— Income-tax under the Income-tax Act, 1961 Amendment of section 92CA. 4. In section 92CA of the Income-tax Act, 1961 (hereafter in this Part referred to as the Income-tax Act), after sub-section (3A), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2007 (43 of 1961), namely:— "(3AA). Notwithstanding anything contained in any judgment, order or decree of any court, for the purposes of making order under sub-section (3), the calculation of sixty days shall be made and shall always be deemed to have been made in the following manner, namely:— (a) | where the period of limitation expires on 31st of March of any year (not being a leap year), the order under sub-section (3) may be made up to the 30th of January of that year; (b) | where the period of limitation expires on 31st of March of any year (being a leap year), the order under sub-section (3) may be made up to the 31st of January of that year; (c) | where the period of limitation expires on 31st of December of any year, the order under sub-section (3) may be made up to the 1st of November of that year.".

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