# The Finance Act, 2026, Section 7: Amendment of section 144B

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/7/

## Text

Amendment of section 144B. 7. In section 144B of the Income-tax Act, in sub-section (6), in clause (i), in sub-clause (b), for the words "by affixing digital signature", the words "by way of an electronic communication" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2022.

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