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        F. Acts / Amendment Acts

        Section 17 - Amendment of section 245.

        Finance Act, 2026
        Part A
        Income-tax under the Income-tax Act, 1961

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        Income-tax amendment expands section 245 to include references under the Income-tax Act, 2025. Section 245(1) of the Income-tax Act, 1961 is amended by inserting the words and figures 'or the Income-tax Act, 2025' after 'under this Act'. The insertion is deemed to have effect from 30 March 2026, extending the provision to cover references connected with the Income-tax Act, 2025 as well as the existing Act.
                        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 amendment expands section 245 to include references under the Income-tax Act, 2025.

                              Section 245(1) of the Income-tax Act, 1961 is amended by inserting the words and figures "or the Income-tax Act, 2025" after "under this Act". The insertion is deemed to have effect from 30 March 2026, extending the provision to cover references connected with the Income-tax Act, 2025 as well as the existing Act.


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