Amendment of section 423
Section 93 of the Finance Act, 2026 deals with amendment of section 423. 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).".
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).".
Section 93, The Finance Act, 2026 (Act 4 of 2026).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Questions about Section 93
What does Section 93 of the Finance Act deal with?
Section 93 of the Finance Act is headed "Amendment of section 423". 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).".
How do I find court cases under Section 93 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 93, section 93 Finance Act 2026, section 93 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 93 of the Finance Act, and has it changed?
1 other provision in this corpus refers back to it.
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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