# The Finance Act, 2026, Section 95: Amendment of section 425

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/95/

## Text

Amendment of section 425. 95. In section 425 of the Income-tax Act, in sub-section (5), for clause (f), the following clause shall be substituted, namely:— "(f) 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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