# The Finance Act, 2026, Section 93: Amendment of section 423

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/93/

## Text

Amendment of section 423. 93. In section 423 of the Income-tax Act, in sub-section (4), in clause (d), for sub-clause (viz), the following sub-clause shall be substituted, namely:— "(vii) any tax credit allowed to be set off as per sections 206(2)(e) to (h) and 206(3) and (4).".

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