Amendment of section 296
Section 76 of the Finance Act, 2026 deals with amendment of section 296. 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 whic
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.".
Section 76, 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
Questions about Section 76
What does Section 76 of the Finance Act deal with?
Section 76 of the Finance Act is headed "Amendment of section 296". 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 whic
How do I find court cases under Section 76 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 76, section 76 Finance Act 2026, section 76 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 76 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 296 (Rules and certain notifications to be placed before Parliament), 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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