{"act":{"id":"finance-act-2025","short_title":"The Finance Act, 2025","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2025-2026.","act_number":"7","act_year":2025,"enact_date":"2025-08-16","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":153,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2025/"},"unit":"section","section":{"number":"1","heading":"Short title and commencement","text":"FINANCE ACT, 2025 [ACT NO. 7 OF 2025, DATED 16-8-2025] An Act to give effect to the financial proposals of the Central Government for the financial year 2025-2026. BE it enacted by Parliament in the Seventy-sixth Year of the Republic of India as follows:— CHAPTER I PRELIMINARY Short title and commencement. 1.  (1) This Act may be called the Finance Act, 2025. (2) Save as otherwise provided in this Act,— (a) | sections 2 to 91, 104 to 120, 125 and 136 shall come into force on the 1st day of April, 2025; (b) | sections 121 to 124 and sections 126 to 134 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.","html":"<p>FINANCE ACT, 2025</p><p>[ACT NO. 7 OF 2025, DATED 16-8-2025]</p><p>An Act to give effect to the financial proposals of the Central Government for the financial year 2025-2026.</p><p>BE it enacted by Parliament in the Seventy-sixth Year of the Republic of India as follows:—</p><p>CHAPTER I</p><p><b>PRELIMINARY</b></p><p><b>Short title and commencement.</b></p><p><b>1. </b> (<i>1</i>) This Act may be called the Finance Act, 2025.</p><p>(<i>2</i>) Save as otherwise provided in this Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>sections 2 to 91, 104 to 120, 125 and 136 shall come into force on the 1st day of April, 2025;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>sections 121 to 124 and sections 126 to 134 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.</td></tr></table></div>","words":123,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2025/section/1/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}