# The Finance Act, 2026, Section 89: Amendment of section 400

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/89/

## Text

Amendment of section 400. 89. In section 400 of the Income-tax Act, for sub-section (2), the following sub-section shall be substituted, namely:— "(2) The Board may, with the previous approval of the Central Government, issue guidelines to remove any difficulty arising in giving effect to the provisions of this Chapter and such guidelines shall be— (a) | binding on the income-tax authorities and on the person liable to deduct or, as the case may be, collect income-tax; and (b) | laid before each House of Parliament.".

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