{"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":"8","heading":"Amendment of section 13","text":"Amendment of section 13. 8.  In section 13 of the Income-tax Act, in sub-section (3),— (i) | for clause (b), the following clause shall be substituted, namely:— \"(b) any person whose total contribution to the trust or institution, during the relevant previous year exceeds one lakh rupees, or, in aggregate up to the end of the relevant previous year exceeds ten lakh rupees, as the case may be;\"; (ii) | in clause (d), the word \"person,\" shall be omitted; (iii) | in clause (e), the brackets and letter \"(b),\" shall be omitted.","html":"<p><b>Amendment of section 13.</b></p><p><b>8. </b> In section 13 of the Income-tax Act, in sub-section (<i>3</i>),—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>for clause (<i>b</i>), the following clause shall be substituted, namely:—</td></tr><tr><td></td><td></td><td>\"(<i>b</i>) any person whose total contribution to the trust or institution, during the relevant previous year exceeds one lakh rupees, or, in aggregate up to the end of the relevant previous year exceeds ten lakh rupees, as the case may be;\";</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in clause (<i>d</i>), the word \"person,\" shall be omitted;</td></tr><tr><td>(<i>iii</i>)</td><td></td><td>in clause (<i>e</i>), the brackets and letter \"(<i>b</i>),\" shall be omitted.</td></tr></table></div>","words":92,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2025/section/8/","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."}