eCourtsIndia
IndiaCode Laws
Section25
The Finance Act, 2018

Substitution of new section for section 80AC

In force Act 13 of 2018 As on 11 Oct 2026

Act 13 of 2018 Ministry Finance Cited by 1 provision

Section 25 of the Finance Act, 2018 deals with substitution of new section for section 80AC. Substitution of new section for section 80AC.

Substitution of new section for section 80AC.

25. For section 80AC of the Income-tax Act, the following section shall be substituted, namely:—

'80AC. Deduction not to be allowed unless return furnished.—Where in computing the total income of an assessee of any previous year relevant to the assessment year commencing on or after—

(i)the 1st day of April, 2006 but before the 1st day of April, 2018, any deduction is admissible under section 80-IA or section 80-IAB or section 80-IB or section 80-IC or section 80-ID or section 80-IE;
(ii)the 1st day of April, 2018, any deduction is admissible under any provision of this Chapter under the heading "C.—Deductions in respect of certain incomes",

no such deduction shall be allowed to him unless he furnishes a return of his income for such assessment year on or before the due date specified under sub-section (1) of section 139.'.

Section 25, 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. s. 80 Insertion of new Chapter VIIA
  2. s. 139 Amendment of section 3A
  3. Income-tax Act s. 80AC Deduction not to be allowed unless return furnished

Referred to by 1

  1. s. 62 Insertion of new sections 25A and 25B

Questions about Section 25

What does Section 25 of the Finance Act deal with?

Section 25 of the Finance Act is headed "Substitution of new section for section 80AC". Substitution of new section for section 80AC.

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 2018 25, section 25 Finance Act 2018, 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 section 80 (Insertion of new Chapter VIIA), section 139 (Amendment of section 3A), Income-tax Act 80AC (Deduction not to be allowed unless return furnished), 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 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.