# The Finance Act, 2025, Section 139: Amendment of section 1

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/139/

## Text

Amendment of section 1. 139. In section 1 of the principal Act,— (a) | in sub-section (3), for the words "in the first instance to whole of the States, except the State of Jammu and Kashmir, and to all the Union territories and it shall also apply to the State of Jammu and Kashmir which adopts this Act by resolution passed in that behalf under clause (1) of article 252 of the Constitution", the words "to all the States and Union territories" shall be substituted; (b) | in sub-section (4),— (i) | the words "except the State of Jammu and Kashmir" shall be omitted; (ii) | the words "and in the State of Jammu and Kashmir which adopts this Act under clause (1) of article 252 of the Constitution, on such adoption" shall be omitted.

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