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        F. Acts / Amendment Acts

        Section 105 - Amendment of section 467.

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

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        Statutory cross-reference amendment updates the marginal heading of section 467 to include both relevant provisions. The marginal heading of section 467 of the Income-tax Act is amended by replacing the reference to 'section 262' with 'sections 262 and 397'. The amendment updates the statutory cross-reference in the marginal note so that it refers to both provisions.
                        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 cross-reference amendment updates the marginal heading of section 467 to include both relevant provisions.

                              The marginal heading of section 467 of the Income-tax Act is amended by replacing the reference to "section 262" with "sections 262 and 397". The amendment updates the statutory cross-reference in the marginal note so that it refers to both provisions.


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