Amendment of section 363

In force Act 4 of 2026 As on 09 Oct 2026

Act 4 of 2026 Ministry Finance

Section 82 of the Finance Act, 2026 deals with amendment of section 363. 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;

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.".
Section 82, The Finance Act, 2026 (Act 4 of 2026).

Questions about Section 82

What does Section 82 of the Finance Act deal with?

Section 82 of the Finance Act is headed "Amendment of section 363". 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;

How do I find court cases under Section 82 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 82, section 82 Finance Act 2026, section 82 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

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

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.

(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.".