# The Finance Act, 2025, Section 148: Definitions

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/148/

## Text

Definitions. 148. In this Part, unless the context otherwise requires,— (a) | "pensioner" means a retired Government servant under the pension rules; and (b) | "pension rules" means the Central Civil Services (Pension) Rules, 1972 as it existed prior to its cesser of operation; or the Central Civil Services (Pension) Rules, 2021 or the Central Civil Services (Extraordinary Pension) Rules, 2023 made under the proviso to article 309 of the Constitution and instructions issued thereunder.

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