Amendment of section 400
Section 89 of the Finance Act, 2026 deals with amendment of section 400. 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 provis
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—
Section 89, The Finance Act, 2026 (Act 4 of 2026).
(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.".
Questions about Section 89
What does Section 89 of the Finance Act deal with?
Section 89 of the Finance Act is headed "Amendment of section 400". 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 provis
How do I find court cases under Section 89 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 89, section 89 Finance Act 2026, section 89 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.