# The Finance Act, 2025, Section 12: Amendment of section 45

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/12/

## Text

Amendment of section 45. 12.  In section 45 of the Income-tax Act, in sub-section (1B), the words "on account of the applicability of the fourth and fifth provisos thereof" shall be omitted with effect from the 1st April, 2026.

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