# The Finance Act, 2026, Section 97: Amendment of section 438

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/97/

## Text

Amendment of section 438. 97. In section 438 of the Income-tax Act, in sub-section (1), after the words "remaining payable under", the words and figures "the Income-tax Act, 1961 (43 of 1961), or" shall be inserted.

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