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Amendment in the definition of the specified fund

1 February, 2026

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Union Budget 2026-27 - Finance Bill, 2026

Existing provisions of Sl. No.1 to 4 of the Schedule VI applies to any specified fund and “specified fund” has been defined in Note 1(g) to said Schedule.

In order to provide clarity, it is proposed to amend the Note1(g) to said Schedule so as to align the definition of “specified fund” with the definition provided under section 10(4D) of the Income-tax Act, 1961.

These amendments will take effect from the 1st day of April, 2026 and shall accordingly, apply to the tax year 2026-27 and subsequent tax years.

[Clause 110]

 

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Union Budget 2026-27 - Finance Bill, 2026

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Acts Income Tax
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