eCourtsIndia
IndiaCode Laws
Section25
The Finance Act, 1998

Amendment of section 69C

In force As on 17 Oct 2026

Ministry Finance Cited by 1 provision

Section 25 of the Finance Act, 1998 deals with amendment of section 69C. Amendment of section 69C. 25. In section 69C of the Income-tax Act, the following proviso shall be inserted at the end with effect from the 1st day of April, 1999, namely :— "Provided that, notwithstanding anything contained in any other provision of this Act, such unexplained expenditure which is d

Amendment of section 69C.

25. In section 69C of the Income-tax Act, the following proviso shall be inserted at the end with effect from the 1st day of April, 1999, namely :—

"Provided that, notwithstanding anything contained in any other provision of this Act, such unexplained expenditure which is deemed to be the income of the assessee shall not be allowed as a deduction under any head of income.".

© Copyright. Taxmann Publications Pvt. Ltd.

Section 25, The Finance Act, 1998.

Cross-references

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

This section refers to

  1. Income-tax Act s. 69C Unexplained expenditure, etc

Referred to by 1

  1. s. 71 Amendment of section 25

Questions about Section 25

What does Section 25 of the Finance Act deal with?

Section 25 of the Finance Act is headed "Amendment of section 69C". Amendment of section 69C. 25. In section 69C of the Income-tax Act, the following proviso shall be inserted at the end with effect from the 1st day of April, 1999, namely :— "Provided that, notwithstanding anything contained in any other provision of this Act, such unexplained expenditure which is d

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 1998 25, section 25 Finance Act 1998, 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 69C (Unexplained expenditure, etc), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 1998. India Code records no commencement date for it. 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.