Amendment of section 279
Section 71 of the Finance Act, 2026 deals with amendment of section 279. 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 Cen
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).'.
Section 71, The Finance Act, 2026 (Act 4 of 2026).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 71
What does Section 71 of the Finance Act deal with?
Section 71 of the Finance Act is headed "Amendment of section 279". 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 Cen
How do I find court cases under Section 71 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 71, section 71 Finance Act 2026, section 71 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 71 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 279 (Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner), so none of them can safely be read on its own.
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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