# The Finance Act, 2026, Section 92: Amendment of section 413

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/92/

## Text

Amendment of section 413. 92. In section 413 of the Income-tax Act, in sub-section (1), for clauses (c) and (d), the following clause shall be substituted, namely:— "(c) appointing a receiver for the management of movable and immovable properties of the assessee.".

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