Amendment of section 164
Section 51 of the Finance Act, 2026 deals with amendment of section 164. Amendment of section 164. 51. In section 164 of the Income-tax Act, in clause (d), the words and figures "or section " shall be omitted.
Amendment of section 164.
51. In section 164 of the Income-tax Act, in clause (d), the words and figures "or section 144" shall be omitted.
Section 51, The Finance Act, 2026 (Act 4 of 2026).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 51
What does Section 51 of the Finance Act deal with?
Section 51 of the Finance Act is headed "Amendment of section 164". Amendment of section 164. 51. In section 164 of the Income-tax Act, in clause (d), the words and figures "or section " shall be omitted.
How do I find court cases under Section 51 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2026 51, section 51 Finance Act 2026, section 51 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 51 of the Finance Act, and has it changed?
Its own text turns on section 144 (Power to remove difficulties), Income-tax Act 164 (Charge of tax where share of beneficiaries unknown), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2026 as Act 4 of 2026. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. -11686 words
- 3. Income-tax under Act 30 of 20258033 words
- Fourth Schedule. -4078 words
- 2. Income-tax under Act 43 of 19612736 words
- 26. Substitution of new sections for sections 276B, 276BB, 276C, 276CC, 276CCC and 276D1437 words
- Fifth Schedule. -1363 words
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