# The Finance Act, 2026, Section 64: Amendment of section 235

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/64/

## Text

Amendment of section 235. 64. In section 235 of the Income-tax Act, after clause f), the following clause shall be inserted, namely:— '(fa) "Inland Waterways Authority of India" shall have the same meaning as assigned to it in section 3 of the Inland Waterways Authority of India Act, 1985 (82 of 1985);'.

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