Section33
The Finance Act, 2025

Amendment of section 115VP

In force Act 7 of 2025 As on 11 Oct 2026

Act 7 of 2025 Ministry Finance Enacted 16 Aug 2025

Section 33 of the Finance Act, 2025 deals with amendment of section 115VP. 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 ex The Act was enacted on 16 Aug 2025.

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.".

Section 33, 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 33

What does Section 33 of the Finance Act deal with?

Section 33 of the Finance Act is headed "Amendment of section 115VP". 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 ex

How do I find court cases under Section 33 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 33, section 33 Finance Act 2025, section 33 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 33 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 115VP (Method and time of opting for tonnage tax scheme), so none of them can safely be read on its own.

When was Section 33 of the Finance Act enacted?

Section 33 of the Finance Act, cited as Finance Act 2025 33, 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

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