Amendment of section 411

In force Act 4 of 2026 As on 07 Oct 2026

Act 4 of 2026 Ministry Finance

Section 91 of the Finance Act, 2026 deals with amendment of section 411. Amendment of section 411. 91. In section 411 of the Income-tax Act, for sub-section (3), the following sub-section shall be substituted, namely:— "(3) (a) If the amount specified in any notice of demand under section 289 is not paid within the period specified under sub-section (1),— (i) | the asses

Amendment of section 411.
91. In section 411 of the Income-tax Act, for sub-section (3), the following sub-section shall be substituted, namely:—
"(3) (a) If the amount specified in any notice of demand under section 289 is not paid within the period specified under sub-section (1),—
(i) the assessee shall be liable to pay simple interest at 1% for every month or part of a month comprised in the period; and
(ii) such period shall commence from the day immediately following the end of the period mentioned in sub-section (1) and end with the day on which the amount is paid.
(b) No interest shall be charged under this sub-section in respect of any demand raised on account of penalty levied under section 439,—
(i) up to the date of passing of the order under section 359;
(ii) up to the date of passing of the order under section 363, where the assessment or reassessment has been made in pursuance to directions issued by the Dispute Resolution Panel under section 275.".
Section 91, The Finance Act, 2026 (Act 4 of 2026).

Questions about Section 91

What does Section 91 of the Finance Act deal with?

Section 91 of the Finance Act is headed "Amendment of section 411". Amendment of section 411. 91. In section 411 of the Income-tax Act, for sub-section (3), the following sub-section shall be substituted, namely:— "(3) (a) If the amount specified in any notice of demand under section 289 is not paid within the period specified under sub-section (1),— (i) | the asses

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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 91, section 91 Finance Act 2026, section 91 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

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(i)		the assessee shall be liable to pay simple interest at 1% for every month or part of a month comprised in the period; and
(ii)		such period shall commence from the day immediately following the end of the period mentioned in sub-section (1) and end with the day on which the amount is paid.

(i)		up to the date of passing of the order under section 359;
(ii)		up to the date of passing of the order under section 363, where the assessment or reassessment has been made in pursuance to directions issued by the Dispute Resolution Panel under section 275.".