# The Finance Act, 2026, Section 41: Amendment of section 66

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/41/

## Text

Amendment of section 66. 41. In section 66 of the Income-tax Act, for clause (4), the following clause shall be substituted, namely:— '(4) "commodities transactions tax" and "commodity derivative" shall have the same meanings as respectively assigned to them in Chapter VII of the Finance Act, 2013 (17 of 2013);'.

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