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Section144
The Finance Act, 2018

Amendment of section 8A

In force Act 13 of 2018 As on 09 Oct 2026

Act 13 of 2018 Ministry Finance

Section 144 of the Finance Act, 2018 deals with amendment of section 8A. Amendment of section 8A 144. In the principal Act, in section 8A, in sub-section (1),— (a) | for the words "twenty thousand rupees", the words "twenty-five thousand rupees" shall be substituted;

Amendment of section 8A

144. In the principal Act, in section 8A, in sub-section (1),—

(a)for the words "twenty thousand rupees", the words "twenty-five thousand rupees" shall be substituted;
(b)in the proviso, for the words "fifteen hundred rupees", the words "two thousand rupees" shall be substituted;
(c)after the proviso, the following sub-section shall be inserted, namely:—
"(1A) The pension and additional pension to every person shall be increased after every five years commencing from 1st April, 2023 on the basis of Cost Inflation Index provided under clause (v) of Explanation to section 48 of the Income-tax Act, 1961 (43 of 1961).".
Section 144, The Finance Act, 2018 (Act 13 of 2018).

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. 48 Mode of computation

Questions about Section 144

What does Section 144 of the Finance Act deal with?

Section 144 of the Finance Act is headed "Amendment of section 8A". Amendment of section 8A 144. In the principal Act, in section 8A, in sub-section (1),— (a) | for the words "twenty thousand rupees", the words "twenty-five thousand rupees" shall be substituted;

How do I find court cases under Section 144 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 2018 144, section 144 Finance Act 2018, section 144 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 144 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 48 (Mode of computation), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2018 as Act 13 of 2018. 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.