# The Finance Act, 2026, Section 65: Amendment of section 262

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/65/

## Text

Amendment of section 262. 65. In section 262 of the Income-tax Act, in sub-section (10), in clause (c), for the words "pertaining to business or profession", the words "pertaining to, "business or profession, or other transactions," shall be substituted.

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