# The Finance Act, 2026, Section 71: Amendment of section 279

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/71/

## Text

Amendment of section 279. 71. In section 279 of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted, namely:— '(3) The "Assessing Officer" for the purposes of sections 280 and 281 shall mean to be an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit referred to in section 273(3).'.

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