https://www.taxtmi.com/acts?id=53853 Section 349 of the Income-tax Act is amended by inserting the words "or 263(4)" after the reference to "section 263(1)(c)". The amendment expands the existing statutory cross-reference so that section 349 also applies to section 263(4), thereby aligning the provision with the added clause reference. en-us Tue, 31 Mar 2026 15:44:14 +0530 Tue, 31 Mar 2026 15:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53853 Section 349 of the Income-tax Act is amended by inserting the words "or 263(4)" after the reference to "section 263(1)(c)". The amendment expands the existing statutory cross-reference so that section 349 also applies to section 263(4), thereby aligning the provision with the added clause reference. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:44:14 +0530 https://www.taxtmi.com/acts?id=53853