# The Finance Act, 2025, Section 109: Amendment of section 32C

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/109/

## Text

Amendment of section 32C. 109.  In section 32C of the Central Excise Act, 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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