Second Schedule amendment under income-tax law removes specified rules, provisions, and arrest-related references from the schedule. The Second Schedule to the Income-tax Act is amended with effect from 30 March 2026 by deleting clause (c) in rule 4, substituting the word 'of' for the words 'or to arrest' in rule 19, omitting Part V, deleting the words '(except arrest and detention)' from rule 85, and omitting rule 90. The changes revise the structure and terminology of the Second Schedule by removing specified provisions and related references.