Amendment of section 72A
Section 14 of the Finance Act, 2025 deals with amendment of section 72A. Amendment of section 72A. 14. In section 72A of the Income-tax Act, with effect from the 1st April, 2026,— (i) | after sub-section (6A), the following sub-section shall be inserted, namely:— "(6B) Where any amalgamation or business reorganisation, as the case may be, is effected on or after the 1st The Act was enacted on 16 Aug 2025.
Amendment of section 72A.
14. In section 72A of the Income-tax Act, with effect from the 1st April, 2026,—
(i) after sub-section (6A), the following sub-section shall be inserted, namely:— "(6B) Where any amalgamation or business reorganisation, as the case may be, is effected on or after the 1st April, 2025, any loss forming part of the accumulated loss of the predecessor entity under sub-section (1), (6) or (6A), being—
(a) the amalgamating company; or (b) the firm or proprietary concern; or (c) the private company or unlisted public company,
as the case may be, which is deemed to be the loss of the successor entity, being—
(i) the amalgamated company; or (ii) the successor company; or (iii) the successor limited liability partnership, Section 14, The Finance Act, 2025 (Act 7 of 2025).
as the case may be, shall be carried forward in the hands of the successor entity for not more than eight assessment years immediately succeeding the assessment year for which such loss was first computed for original predecessor entity."; (ii) in sub-section (7), after clause (aa), the following clause shall be inserted, namely:— '(ab) "original predecessor entity" means predecessor entity in respect of the first amalgamation under sub-section (1) or first business reorganisation under sub-section (6) or (6A);'.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 14
What does Section 14 of the Finance Act deal with?
Section 14 of the Finance Act is headed "Amendment of section 72A". Amendment of section 72A. 14. In section 72A of the Income-tax Act, with effect from the 1st April, 2026,— (i) | after sub-section (6A), the following sub-section shall be inserted, namely:— "(6B) Where any amalgamation or business reorganisation, as the case may be, is effected on or after the 1st
How do I find court cases under Section 14 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 14, section 14 Finance Act 2025, section 14 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 14 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 72A (Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc), so none of them can safely be read on its own.
When was Section 14 of the Finance Act enacted?
Section 14 of the Finance Act, cited as Finance Act 2025 14, 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
- First Schedule. First Schedule10059 words
- 2. Income-tax8952 words
- Third Schedule. Third Schedule8533 words
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- 50. Amendment of section 158BB868 words
- 6. Amendment of section 10825 words
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