# The Finance Act, 2026, Section 78: Amendment of section 349

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/78/

## Text

Amendment of section 349. 78. In section 349 of the Income-tax Act, after the word, figures, brackets and letter "section 263(1)(c)", the word, figures and brackets "or 263(4)" shall be inserted.

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