# The Finance Act, 2026, Section 85: Amendment of section 394

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/85/

## Text

Amendment of section 394. 85. In section 394 of the Income-tax Act, in sub-section (1), in the Table,— (a) | against Sl. No. 1, in column D, for the figure and symbol "1%", the figure and symbol "2%" shall be substituted; (b) | against Sl. No. 2, in column D, for the figure and symbol "5%", the figure and symbol "2%" shall be substituted; (c) | against Sl. No. 4, in column D, for the figure and symbol "1%", the figure and symbol "2%" shall be substituted; (d) | against Sl. No. 5, in column D, for the figure and symbol "1%", the figure and symbol "2%" shall be substituted; (e) | against Sl. No. 7, in column D, in clause (a), for the figure and symbol "5%", the figure and symbol "2%" shall be substituted; (f) | against Sl. No. 8, in column D, for clauses (a) and (b), the figure and symbol "2%" shall be substituted.

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