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        Bills

        Clause 55 - Amendment of section 235.

        Finance Bill, 2026
        Part B
        Income-tax under the Income-tax Act, 2025

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        Inland Waterways Authority of India defined in Income tax Act, effective from 1 April 2026 for tax year 2026 27 and after. Amendment to section 235 of the Income tax Act, 2025 adds a sub clause defining Inland Waterways Authority of India by reference to section 3 of the Inland Waterways Authority of India Act, 1985, and takes effect from 1 April 2026, applying to the tax year 2026-2027 and subsequent years.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Inland Waterways Authority of India defined in Income tax Act, effective from 1 April 2026 for tax year 2026 27 and after.

                                Amendment to section 235 of the Income tax Act, 2025 adds a sub clause defining Inland Waterways Authority of India by reference to section 3 of the Inland Waterways Authority of India Act, 1985, and takes effect from 1 April 2026, applying to the tax year 2026-2027 and subsequent years.


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