# The Finance Act, 2026, Section 55: Amendment of section 195

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/55/

## Text

Amendment of section 195. 55. In section 195 of the Income-tax Act, in sub-section (1), in the long line, in clause (i), for the figures and symbol "60%", the figures and symbol "30%" shall be substituted.

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