Amendment of section 144B
Section 7 of the Finance Act, 2026 deals with amendment of section 144B. 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 fr
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.
Section 7, The Finance Act, 2026 (Act 4 of 2026).
Cross-references
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Questions about Section 7
What does Section 7 of the Finance Act deal with?
Section 7 of the Finance Act is headed "Amendment of section 144B". 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 fr
How do I find court cases under Section 7 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2026 7, section 7 Finance Act 2026, section 7 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 7 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 144B (Faceless Assessment), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When was the Finance Act enacted?
Finance Act was enacted in 2026 as Act 4 of 2026. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. -11686 words
- 3. Income-tax under Act 30 of 20258033 words
- Fourth Schedule. -4078 words
- 2. Income-tax under Act 43 of 19612736 words
- 26. Substitution of new sections for sections 276B, 276BB, 276C, 276CC, 276CCC and 276D1437 words
- Fifth Schedule. -1363 words
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