Amendment of section 113
Section 23 of the Finance Act, 2025 deals with amendment of section 113. Amendment of section 113. 23. In section 113 of the Income-tax Act, after the word "total", the word "undisclosed" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of September, 2024. The Act was enacted on 16 Aug 2025.
Amendment of section 113.
23. In section 113 of the Income-tax Act, after the word "total", the word "undisclosed" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of September, 2024.
Section 23, 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
Referred to by 1
Questions about Section 23
What does Section 23 of the Finance Act deal with?
Section 23 of the Finance Act is headed "Amendment of section 113". Amendment of section 113. 23. In section 113 of the Income-tax Act, after the word "total", the word "undisclosed" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of September, 2024.
How do I find court cases under Section 23 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 23, section 23 Finance Act 2025, section 23 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 23 of the Finance Act, and has it changed?
Its own text turns on section 113 (Amendment of section 32G), Income-tax Act 113 (Tax in the case of block assessment of search cases), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When was Section 23 of the Finance Act enacted?
Section 23 of the Finance Act, cited as Finance Act 2025 23, 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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