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Section75
The Finance Act, 2026

Amendment of section 295

In force Act 4 of 2026 As on 12 Oct 2026

Act 4 of 2026 Ministry Finance

Section 75 of the Finance Act, 2026 deals with amendment of section 295. Amendment of section 295. 75. In section 295 of the Income-tax Act, in sub-section (2), after clause (b), the following clauses shall be inserted, namely:— "(c) where the undisclosed income of the other person pertains only to the period— (i) | commencing from the tax year (herein referred to as the

Amendment of section 295.

75. In section 295 of the Income-tax Act, in sub-section (2), after clause (b), the following clauses shall be inserted, namely:—

"(c) where the undisclosed income of the other person pertains only to the period—

(i)commencing from the tax year (herein referred to as the specified year) immediately preceding the year of initiation of search or requisition; and
(ii)ending on the date of initiation of search or making of requisition,

then irrespective of the provisions of section 301(a), the block period in respect of such other person shall comprise of the specified year and the period starting from the 1st April of the tax year in which search was initiated or requisition was made and ending on the date of the execution of the last of the authorisations for such search or such requisition;

(d) where the undisclosed income of the other person pertains to a single tax year out of the five tax years preceding the specified year, then irrespective of the provisions of section 301(a), the block period in respect of such other person shall comprise of only that single tax year.".

Section 75, 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. 295 Power to make rules

Questions about Section 75

What does Section 75 of the Finance Act deal with?

Section 75 of the Finance Act is headed "Amendment of section 295". Amendment of section 295. 75. In section 295 of the Income-tax Act, in sub-section (2), after clause (b), the following clauses shall be inserted, namely:— "(c) where the undisclosed income of the other person pertains only to the period— (i) | commencing from the tax year (herein referred to as the

How do I find court cases under Section 75 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 75, section 75 Finance Act 2026, section 75 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 75 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 295 (Power to make rules), 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.