Income-tax - Finance Act, 2025

Chapter: III

DIRECT TAXES

Income-tax
Section 3	:	Amendment of section 2.
Section 4	:	Amendment of section 9
Section 5	:	Amendment of section 9A.
Section 6	:	Amendment of section 10.
Section 7	:	Amendment of section 12AB.
Section 8	:	Amendment of section 13.
Section 9	:	Amendment of section 17.
Section 10	:	Amendment of section 23.
Section 11	:	Insertion of new section 44BBD.
Section 12	:	Amendment of section 45.
Section 13	:	Amendment of section 47.
Section 14	:	Amendment of section 72A
Section 15	:	Amendment of section 72AA.
Section 16	:	Amendment of section 80CCA.
Section 17	:	Amendment of section 80CCD.
Section 18	:	Amendment of section 80-IAC.
Section 19	:	Amendment of section 80LA.
Section 20	:	Amendment of section 87A.
Section 21	:	Amendment of section 92CA.
Section 22	:	Amendment of section 112A.
Section 23	:	Amendment of section 113.
Section 24	:	Amendment of section 115AD.
Section 25	:	Amendment of section 115BAC.
Section 26	:	Amendment of section 115UA.
Section 27	:	Amendment of section 115V.
Section 28	:	Amendment of section 115VB.
Section 29	:	Amendment of section 115VD.
Section 30	:	Amendment of section 115VG.
Section 31	:	Amendment of section 115V-I.
Section 32	:	Amendment of section 115VK.
Section 33	:	Amendment of section 115VP.
Section 34	:	Amendment of section 115VT.
Section 35	:	Amendment of section 115VV.
Section 36	:	Amendment of section 115VX.
Section 37	:	Amendment of section 115VZA.
Section 38	:	Amendment of section 132.
Section 39	:	Amendment of section 132B.
Section 40	:	Amendment of section 139.
Section 41	:	Amendment of section 140B.
Section 42	:	Amendment of section 143.
Section 43	:	Amendment of section 144BA
Section 44	:	Amendment of section 144C.
Section 45	:	Amendment of section 153.
Section 46	:	Amendment of section 153B.
Section 47	:	Amendment of section 155.
Section 48	:	Amendment of section 158B.
Section 49	:	Amendment of section 158BA.
Section 50	:	Amendment of section 158BB.
Section 51	:	Amendment of section 158BC.
Section 52	:	Substitution of new section for section 158BD.
Section 53	:	Amendment of section 158BE.
Section 54	:	Amendment of section 158BFA.
Section 55	:	Omission of section 158BI.
Section 56	:	Amendment of section 193.
Section 57	:	Amendment of section 194.
Section 58	:	Amendment of section 194A.
Section 59	:	Amendment of section 194B.
Section 60	:	Amendment of section 194BB.
Section 61	:	Amendment of section 194D.
Section 62	:	Amendment of section 194G.
Section 63	:	Amendment of section 194H.
Section 64	:	Amendment of section 194-I.
Section 65	:	Amendment of section 194J.
Section 66	:	Amendment of section 194K.
Section 67	:	Amendment of section 194LA.
Section 68	:	Amendment of section 194LBC.
Section 69	:	Amendment of section 194Q.
Section 70	:	Amendment of section 194S.
Section 71	:	Omission of section 206AB.
Section 72	:	Amendment of section 206C.
Section 73	:	Omission of section 206CCA.
Section 74	:	Amendment of section 246A.
Section 75	:	Amendment of section 253.
Section 76	:	Amendment of section 255.
Section 77	:	Amendment of section 263.
Section 78	:	Amendment of section 264.
Section 79	:	Amendment of section 270AA.
Section 80	:	Amendment of section 271AAB.
Section 81	:	Omission of section 271BB.
Section 82	:	Amendment of section 271C.
Section 83	:	Amendment of section 271CA.
Section 84	:	Amendment of section 271D.
Section 85	:	Amendment of section 271DA.
Section 86	:	Amendment of section 271DB.
Section 87	:	Amendment of section 271E.
Section 88	:	Substitution of new section for section 275.
Section 89	:	Amendment of section 276BB.
Section 90	:	Insertion of new section 285BAA.
Section 91	:	Amendment of rule 68B of Second Schedule.