{"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":"26","heading":"Amendment of section 115UA","text":"Amendment of section 115UA. 26.  In section 115UA of the Income-tax Act, in sub-section (2), for the words, figures and letter \"section 111A and section 112\", the words, figures and letters \"sections 111A, 112 and 112A\" shall be substituted with effect from the 1st April, 2026.","html":"<p><b>Amendment of section 115UA.</b></p><p><b>26. </b> In section 115UA of the Income-tax Act, in sub-section (2), for the words, figures and letter \"section 111A and section 112\", the words, figures and letters \"sections 111A, 112 and 112A\" shall be substituted with effect from the 1st April, 2026.</p>","words":46,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2025/section/26/","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."}