Amendment of section 115UA
Section 26 of the Finance Act, 2025 deals with amendment of section 115UA. 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 ", the words, figures and letters "sections 111A, 112 and 112A" shall be substituted with effect from the 1st April, 2026. The Act was enacted on 16 Aug 2025.
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.
Section 26, 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.
Questions about Section 26
What does Section 26 of the Finance Act deal with?
Section 26 of the Finance Act is headed "Amendment of section 115UA". 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 ", the words, figures and letters "sections 111A, 112 and 112A" shall be substituted with effect from the 1st April, 2026.
How do I find court cases under Section 26 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 26, section 26 Finance Act 2025, section 26 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 26 of the Finance Act, and has it changed?
Its own text turns on section 112 (Amendment of section 32F), Income-tax Act 115UA (Tax on income of unit holder and business trust), so none of them can safely be read on its own.
When was Section 26 of the Finance Act enacted?
Section 26 of the Finance Act, cited as Finance Act 2025 26, 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
- 146. Amendment of Act 28 of 2016957 words
- 50. Amendment of section 158BB868 words
- 6. Amendment of section 10825 words
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