# The Finance Act, 2026, Section 61: Amendment of section 227

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/61/

## Text

Amendment of section 227. 61. In section 227 of the Income-tax Act,— (a) | in sub-section (4), in clause (a), for the word "certificate", the words "valid certificate" shall be substituted; (b) | in sub-section (9), in clause (b), in sub-clause (iii), for the word "certificate", the words "certificate of registration" shall be substituted.

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