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        F. Acts / Amendment Acts

        Section 104 - Amendment of section 466.

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

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        Statutory amendment revises the numerical figure in section 466 of the Income-tax Act. Section 466 of the Income-tax Act is amended by substituting the figure '25000' for the figure '1000'. The provision makes a textual change to the numerical reference in the section and operates as an amendment under the Finance Act, 2026.
                        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.

                              Statutory amendment revises the numerical figure in section 466 of the Income-tax Act.

                              Section 466 of the Income-tax Act is amended by substituting the figure "25000" for the figure "1000". The provision makes a textual change to the numerical reference in the section and operates as an amendment under the Finance Act, 2026.


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