# The Finance Act, 2026, Section 83: Amendment of section 379

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/83/

## Text

Amendment of section 379. 83. In section 379 of the Income-tax Act, in sub-section (2), for the words "waive any penalty imposable", the words "waive any penalty imposed or imposable" shall be substituted.

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