Amendment of section 402
Section 90 of the Finance Act, 2026 deals with amendment of section 402. 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 (4
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:— Section 90, The Finance Act, 2026 (Act 4 of 2026).
"(f) supply of manpower to a person to work under his supervision, control or direction.".
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 90
What does Section 90 of the Finance Act deal with?
Section 90 of the Finance Act is headed "Amendment of section 402". 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 (4
How do I find court cases under Section 90 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 90, section 90 Finance Act 2026, section 90 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 90 of the Finance Act, and has it changed?
Its own text turns on Foreign Exchange Management Act 2 (Definitions), so none of them can safely be read on its own.
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.