Amendment of section 439

In force Act 4 of 2026 As on 06 Oct 2026

Act 4 of 2026 Ministry Finance Cited by 1 provision

Section 98 of the Finance Act, 2026 deals with amendment of section 439. 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;

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.".
Section 98, 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

s. 159 Amendment of Act 23 of 2004

Questions about Section 98

What does Section 98 of the Finance Act deal with?

Section 98 of the Finance Act is headed "Amendment of section 439". 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;

How do I find court cases under Section 98 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 98, section 98 Finance Act 2026, section 98 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 98 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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(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.".