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        Bills

        Clause 86 - Omission of section 443.

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

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        Income-tax Act: omission of penalty provision section 443 as consequential to section 439, effective 1 April 2026. The Bill omits section 443 of the Income-tax Act, 2025-removing the specified penalty provision-as a consequential amendment to section 439, with effect from 1 April 2026 and 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.

                                Income-tax Act: omission of penalty provision section 443 as consequential to section 439, effective 1 April 2026.

                                The Bill omits section 443 of the Income-tax Act, 2025-removing the specified penalty provision-as a consequential amendment to section 439, with effect from 1 April 2026 and applying to the tax year 2026-2027 and subsequent years.


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