# The Finance Act, 2026, Section 45: Amendment of section 99

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/45/

## Text

Amendment of section 99. 45. In section 99 of the Income-tax Act, in sub-section (2), for the words, brackets, figures and letters "sub-section (1)(a)(i) or (b)", the words, brackets, figures and letters "sub-section (1)(a)(ii) or (b)" shall be substituted.

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