# The Finance Act, 2026, Section 82: Amendment of section 363

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/82/

## Text

Amendment of section 363. 82. In section 363 of Income-tax Act, for sub-section (10), the following sub-section shall be substituted, namely:— "(10) The Appellate Tribunal shall— (a) | send a copy of any order passed under this section to the assessee; and (b) | a copy of such order shall also be sent to the jurisdictional Principal Commissioner or Commissioner, electronically on the designated portal designed by the Director General or Principal Director General and the provisions relating to time limits under this Act for any appeal, reference, revision, or otherwise, shall apply accordingly.".

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.