# The Finance Act, 2025, Section 26: Amendment of section 115UA

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/26/

## Text

Amendment of section 115UA. 26.  In section 115UA of the Income-tax Act, in sub-section (2), for the words, figures and letter "section 111A and section 112", the words, figures and letters "sections 111A, 112 and 112A" shall be substituted with effect from the 1st April, 2026.

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