# The Finance Act, 2026, Section 46: Amendment of section 140

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/46/

## Text

Amendment of section 140. 46. In section 140 of the Income-tax Act, in sub-section (16), in clause (b), in sub-clause (ii), for the word "one", the word "three" shall be substituted.

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