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Section22
The Finance Act, 2025

Amendment of section 112A

In force Act 7 of 2025 As on 11 Oct 2026

Act 7 of 2025 Ministry Finance Enacted 16 Aug 2025

Section 22 of the Finance Act, 2025 deals with amendment of section 112A. 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; The Act was enacted on 16 Aug 2025.

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.
Section 22, 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.

This section refers to

  1. Income-tax Act s. 112A Tax on long-term capital gains in certain cases

Questions about Section 22

What does Section 22 of the Finance Act deal with?

Section 22 of the Finance Act is headed "Amendment of section 112A". 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;

How do I find court cases under Section 22 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 22, section 22 Finance Act 2025, section 22 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 22 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 112A (Tax on long-term capital gains in certain cases), so none of them can safely be read on its own.

When was Section 22 of the Finance Act enacted?

Section 22 of the Finance Act, cited as Finance Act 2025 22, 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.