# The Finance Act, 2026, Section 76: Amendment of section 296

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/76/

## Text

Amendment of section 296. 76. In section 296 of the Income-tax Act, for sub-section (1), the following sub-section shall be substituted, namely:— "(1) Irrespective of the provisions of section 286, the order under section 294 shall be passed within eighteen months from the end of the quarter in which the search was initiated or requisition was made.".

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