# The Finance Act, 2026, Section 90: Amendment of section 402

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/90/

## Text

Amendment of section 402. 90. In section 402 of the Income-tax Act,— (a) | in clause (27), in sub-clause (c), for the words "authorised person responsible", the words, brackets, letter and figures "authorised person, referred in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999), responsible" shall be substituted; (b) | in clause (47), after sub-clause (e), the following sub-clause shall be inserted, namely:— "(f) | supply of manpower to a person to work under his supervision, control or direction.".

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