Section138
The Finance Act, 2025

Amendment of preamble

In force Act 7 of 2025 As on 11 Oct 2026

Act 7 of 2025 Ministry Finance Enacted 16 Aug 2025

Section 138 of the Finance Act, 2025 deals with amendment of preamble. Amendment of preamble. 138. In the Government Securities Act, 2006 (38 of 2006) (hereinafter referred to as the principal Act), in the preamble, in paragraph 3, for the words "except the Legislature of the State of Jammu and Kashmir, to the effect that the matters aforesaid should be regulated in th The Act was enacted on 16 Aug 2025.

Amendment of preamble.

138. In the Government Securities Act, 2006 (38 of 2006) (hereinafter referred to as the principal Act), in the preamble, in paragraph 3, for the words "except the Legislature of the State of Jammu and Kashmir, to the effect that the matters aforesaid should be regulated in those States", the words "to the effect that the matters aforesaid should be regulated in those States" shall be substituted.

Section 138, The Finance Act, 2025 (Act 7 of 2025).

Questions about Section 138

What does Section 138 of the Finance Act deal with?

Section 138 of the Finance Act is headed "Amendment of preamble". Amendment of preamble. 138. In the Government Securities Act, 2006 (38 of 2006) (hereinafter referred to as the principal Act), in the preamble, in paragraph 3, for the words "except the Legislature of the State of Jammu and Kashmir, to the effect that the matters aforesaid should be regulated in th

How do I find court cases under Section 138 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 138, section 138 Finance Act 2025, section 138 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section 138 of the Finance Act enacted?

Section 138 of the Finance Act, cited as Finance Act 2025 138, 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.