# The Finance Act, 2026, Section 88: Amendment of section 399

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/88/

## Text

Amendment of section 399. 88. In section 399 of the Income-tax Act, for the figures "427" at both the places where they occur, the figures, brackets and word "427(1) and (2)" shall be substituted.

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