# The Finance Act, 2025, Section 108: Amendment of section 32B

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/108/

## Text

Amendment of section 32B. 108.  In section 32B of the Central Excise Act, after sub-section (2), the following proviso shall be inserted, namely:— "Provided that the provisions of this section shall not apply on or after the 1st day of April, 2025.".

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