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        F. Acts / Amendment Acts

        Section 52 - Amendment of section 165.

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

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        Tax amendment narrows section 165(7) by deleting the reference to section 144 from the provision. Section 165(7) of the Income-tax Act is amended by omitting the words and figures 'under section 144 or'. The amendment narrows the textual reference in sub-section (7) by removing the specified link to section 144, while leaving the remaining language of the provision intact.
                        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.

                              Tax amendment narrows section 165(7) by deleting the reference to section 144 from the provision.

                              Section 165(7) of the Income-tax Act is amended by omitting the words and figures "under section 144 or". The amendment narrows the textual reference in sub-section (7) by removing the specified link to section 144, while leaving the remaining language of the provision intact.


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