Section25
The Finance Act, 1972

Amendment of sections 132A, 201, 213 to 217, 220, 243 and 244 and Second Schedule

In force Act 16 of 1972 As on 15 Oct 2026

Act 16 of 1972 Ministry Finance Enacted 28 May 1972 Cited by 2 provisions

Section 25 of the Finance Act, 1972 deals with amendment of sections 132A, 201, 213 to 217, 220, 243 and 244 and Second Schedule. Amendment of sections 132A, 201, 213 to 217, 220, 243 and 244 and Second Schedule. The Act was enacted on 28 May 1972.

Amendment of sections 132A, 201, 213 to 217, 220, 243 and 244 and Second Schedule.

25. In section 132A, section 201, sections 213 to 217, section 220, section 243 and section 244 of the Income-tax Act and in rule 60 of the Second Schedule to that Act, for the words "nine per cent.", wherever they occur, the words "twelve per cent." shall be substituted.

[Finance Act, 1972]

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Section 25, The Finance Act, 1972 (Act 16 of 1972).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 25

What does Section 25 of the Finance Act deal with?

Section 25 of the Finance Act is headed "Amendment of sections 132A, 201, 213 to 217, 220, 243 and 244 and Second Schedule". Amendment of sections 132A, 201, 213 to 217, 220, 243 and 244 and Second Schedule.

How do I find court cases under Section 25 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1972 25, section 25 Finance Act 1972, section 25 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 25 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 244 (Interest on refund where no claim is needed), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was Section 25 of the Finance Act enacted?

Section 25 of the Finance Act, cited as Finance Act 1972 25, was enacted on 28 May 1972 as Act 16 of 1972. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.