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Section148
The Finance Act, 2025

Definitions

In force Act 7 of 2025 As on 05 Oct 2026

Act 7 of 2025 Ministry Finance Enacted 16 Aug 2025 Cited by 1 provision

Section 148 of the Finance Act, 2025 deals with definitions. Definitions. 148. In this Part, unless the context otherwise requires,— (a) | "pensioner" means a retired Government servant under the pension rules; The Act was enacted on 16 Aug 2025.

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.
Section 148, The Finance Act, 2025 (Act 7 of 2025).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 1

  1. s. 40 Amendment of section 139

Questions about Section 148

What does Section 148 of the Finance Act deal with?

Section 148 of the Finance Act is headed "Definitions". Definitions. 148. In this Part, unless the context otherwise requires,— (a) | "pensioner" means a retired Government servant under the pension rules;

How do I find court cases under Section 148 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 148, section 148 Finance Act 2025, section 148 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 148 of the Finance Act, and has it changed?

1 other provision in this corpus refers back to it.

When was Section 148 of the Finance Act enacted?

Section 148 of the Finance Act, cited as Finance Act 2025 148, 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.