# The Finance Act, 2026, Section 52: Amendment of section 165

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/52/

## Text

Amendment of section 165. 52. In section 165 of the Income-tax Act, in sub-section (7), the words and figures "under section 144 or" shall be omitted.

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