# The Finance Act, 2026, Section 50: Amendment of section 162

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/50/

## Text

Amendment of section 162 50. In section 162 of the Income-tax Act, in sub-section (2), for clause (c), the following clause shall be substituted, namely:— "(c) other units, undertakings, enterprises or business of such assessee, or other person referred to in section 140(13) in respect of transactions referred to in Chapter VIII, to which the provisions of section 140(9) or (13) of this Act or section 80-IA($) or (10) of the Income-tax Act, 1961 (43 of 1961) are applicable.".

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