{"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":"138","heading":"Amendment of preamble","text":"Amendment of preamble. 138. In the Government Securities Act, 2006 (38 of 2006) (hereinafter referred to as the principal Act), in the preamble, in paragraph 3, for the words \"except the Legislature of the State of Jammu and Kashmir, to the effect that the matters aforesaid should be regulated in those States\", the words \"to the effect that the matters aforesaid should be regulated in those States\" shall be substituted.","html":"<p><b>Amendment of preamble.</b></p><p><b>138. </b>In the Government Securities Act, 2006 (38 of 2006) (hereinafter referred to as the principal Act), in the preamble, in paragraph 3, for the words \"except the Legislature of the State of Jammu and Kashmir, to the effect that the matters aforesaid should be regulated in those States\", the words \"to the effect that the matters aforesaid should be regulated in those States\" shall be substituted.</p>","words":70,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2025/section/138/","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."}