# The Finance Act, 2025, Section 24: Amendment of section 115AD

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/24/

## Text

Amendment of section 115AD. 24. In section 115AD of the Income-tax Act, in sub-section (1), in clause (iii), in the long line, for the words "ten per cent.", the words "twelve and one-half per cent." shall be substituted with effect from the 1st April, 2026.

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