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Section1
The Finance Act, 2025

Short title and commencement

In force Act 7 of 2025 As on 09 Oct 2026

Act 7 of 2025 Ministry Finance Enacted 16 Aug 2025 Cited by 1 provision

Section 1 of the Finance Act, 2025 deals with short title and commencement. FINANCE ACT, [ACT NO. 7 OF 2025, DATED 16-8-2025] An Act to give effect to the financial proposals of the Central Government for the financial year 2025-2026. The Act was enacted on 16 Aug 2025.

FINANCE ACT, 2025

[ACT NO. 7 OF 2025, DATED 16-8-2025]

An Act to give effect to the financial proposals of the Central Government for the financial year 2025-2026.

BE it enacted by Parliament in the Seventy-sixth Year of the Republic of India as follows:—

CHAPTER I

PRELIMINARY

Short title and commencement.

1. (1) This Act may be called the Finance Act, 2025.

(2) Save as otherwise provided in this Act,—

(a)sections 2 to 91, 104 to 120, 125 and 136 shall come into force on the 1st day of April, 2025;
(b)sections 121 to 124 and sections 126 to 134 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
Section 1, The Finance Act, 2025 (Act 7 of 2025).

Cross-references

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

This section refers to

  1. s. 2 Income-tax
  2. s. 91 Amendment of rule 68B of Second Schedule
  3. s. 104 Amendment of section 31
  4. s. 120 Amendment of section 32P
  5. s. 121 Amendment of section 2
  6. s. 124 Amendment of section 17
  7. s. 125 Amendment of section 20
  8. s. 126 Amendment of section 34
  9. s. 134 No refund of tax collected
  10. s. 136 Amendment of Act 58 of 2002

Referred to by 1

  1. s. 139 Amendment of section 1

Questions about Section 1

What does Section 1 of the Finance Act deal with?

Section 1 of the Finance Act is headed "Short title and commencement". FINANCE ACT, [ACT NO. 7 OF 2025, DATED 16-8-2025] An Act to give effect to the financial proposals of the Central Government for the financial year 2025-2026.

How do I find court cases under Section 1 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 2025 1, section 1 Finance Act 2025, section 1 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 1 of the Finance Act, and has it changed?

Its own text turns on section 2 (Income-tax), section 91 (Amendment of rule 68B of Second Schedule), section 104 (Amendment of section 31), section 120 (Amendment of section 32P), and on 6 further provisions, so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 1 of the Finance Act enacted?

Section 1 of the Finance Act, cited as Finance Act 2025 1, was enacted on 16 Aug 2025 as Act 7 of 2025. 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.