# The Finance Act, 2025, Section 22: Amendment of section 112A

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/22/

## Text

Amendment of section 112A. 22.  In section 112A of the Income-tax Act, in the Explanation, in clause (a), with effect from the 1st April, 2026,— (a) | in the opening portion, the words "on account of the applicability of the fourth and fifth provisos thereof" shall be omitted; (b) | in the second proviso, the words "on account of the applicability of the fourth and fifth provisos thereof" shall be omitted.

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