# The Finance Act, 2025, Section 33: Amendment of section 115VP

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/33/

## Text

Amendment of section 115VP. 33.  In section 115VP of the Income-tax Act, after sub-section (4), the following proviso shall be inserted, namely:— "Provided that for an application received under sub-section (1) on or after the 1st April, 2025, order under sub-section (3) shall be passed before the expiry of three months from the end of the quarter in which such application was received.".

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.