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Section73
The Finance Act, 2026

Substitution of new section for section 283

In force Act 4 of 2026 As on 07 Oct 2026

Act 4 of 2026 Ministry Finance

Section 73 of the Finance Act, 2026 deals with substitution of new section for section 283. Substitution of new section for section 283.

Substitution of new section for section 283.

73. For section 283 of Income-tax Act, the following section shall be substituted, namely:—

Provision for cases where assessment is in pursuance of an order on appeal, etc.

"283.

(1) Irrespective of anything contained in section 282, the notice under section 280 may be issued at any time for the purpose of making an assessment or reassessment or recomputation in consequence of, or to give effect to,—

(a)any finding or direction contained in an order passed by any authority, Tribunal or Court in any proceeding under this Act or any other law; or
(b)the directions issued by the Approving Panel under section 274(d).

(2) The provisions of sub-section (1) shall not apply in any case, where the assessment or reassessment or recomputation as is referred to in that sub-section relates to a tax year in respect of which an assessment or reassessment or recomputation could not have been made under this Act due to it being time-barred, at the time when,—

(a)the order, which was the subject matter before any authority, Tribunal or Court, was made; or
(b)the proceedings relating to assessment or reassessment or recomputation under this Act (other than those proceedings which have culminated in an order), which was the subject matter before the Court, was initiated; or
(c)the reference from the jurisdictional Principal Commissioner or Commissioner is made to the Approving Panel under section 274(4).

(3) For the purposes of sub-section (1), notice under section 280 shall be issued within three months from the end of the quarter in which the certified copy of the order of the authority or the Court, as the case may be, is received by the jurisdictional Principal Commissioner or Commissioner.".

Section 73, 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.

This section refers to

  1. Income-tax Act s. 283 Service of notice when family is disrupted or firm, etc., is dissolved

Questions about Section 73

What does Section 73 of the Finance Act deal with?

Section 73 of the Finance Act is headed "Substitution of new section for section 283". Substitution of new section for section 283.

How do I find court cases under Section 73 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 73, section 73 Finance Act 2026, section 73 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 73 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 283 (Service of notice when family is disrupted or firm, etc., is dissolved), 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

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.