# The Finance Act, 2026, Section 72: Amendment of section 280

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/72/

## Text

Amendment of section 280. 72. In section 280 of the Income-tax Act, in sub-section (1), for clause (c), the following clause shall be substituted, namely:— "(c) the period specified in the notice referred to in clause (a) shall not be less than thirty days from the date of such notice but shall not exceed three months from the end of the month in which such notice is issued.".

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