# The Finance Act, 2026, Section 79: Amendment of section 351

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/79/

## Text

Amendment of section 351. 79. In section 351 of the Income-tax Act, in sub-section (1),— (i) | in clause (b), the word and figures "or 346" shall be omitted; (ii) | in clause (c), for the word "ensure", the word "enure" shall be substituted.

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