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Section37
The Finance Act, 2025

Amendment of section 115VZA

In force Act 7 of 2025 As on 07 Oct 2026

Act 7 of 2025 Ministry Finance Enacted 16 Aug 2025 Cited by 1 provision

Section 37 of the Finance Act, 2025 deals with amendment of section 115VZA. Amendment of section 115VZA. 37. In section 115VZA of the Income-tax Act, in sub-section (2), with effect from the 1st April, 2026,— (a) | after the words "a ship", the words "or inland vessel, as the case may be," shall be inserted; The Act was enacted on 16 Aug 2025.

Amendment of section 115VZA.

37. In section 115VZA of the Income-tax Act, in sub-section (2), with effect from the 1st April, 2026,—

(a)after the words "a ship", the words "or inland vessel, as the case may be," shall be inserted;
(b)after the words "such ship", the words "or inland vessel, as the case may be," shall be inserted.
Section 37, 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.

This section refers to

  1. Income-tax Act s. 115VZA Effect of temporarily ceasing to operate qualifying ships

Referred to by 1

  1. s. First Schedule First Schedule

Questions about Section 37

What does Section 37 of the Finance Act deal with?

Section 37 of the Finance Act is headed "Amendment of section 115VZA". Amendment of section 115VZA. 37. In section 115VZA of the Income-tax Act, in sub-section (2), with effect from the 1st April, 2026,— (a) | after the words "a ship", the words "or inland vessel, as the case may be," shall be inserted;

How do I find court cases under Section 37 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 37, section 37 Finance Act 2025, section 37 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 37 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 115VZA (Effect of temporarily ceasing to operate qualifying ships), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 37 of the Finance Act enacted?

Section 37 of the Finance Act, cited as Finance Act 2025 37, 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

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.