# The Finance Act, 2026, Section 98: Amendment of section 439

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/98/

## Text

Amendment of section 439. 98. In section 439 of the Income-tax Act,— (a) | in sub-section (11),— (i) | in clause (e), the word "and" occurring at the end shall be omitted; (ii) | in clause (f), for the word "apply.", the words "apply; and" shall be substituted; (iii) | after clause (f), the following clause shall be inserted, namely:— "(g) income referred to in section 195(f)(6)." (b) | after sub-section (13), the following sub-section shall be inserted, namely:— "(13A) Where additional income-tax is paid in accordance with section 267(5)(ii), the income on which such additional income-tax is paid shall not form the basis of imposition of penalty under this section.".

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.