# The Finance Act, 2025, Section 38: Amendment of section 132

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/38/

## Text

Amendment of section 132. 38.  In section 132 of the Income-tax Act,— (a) | in sub-section (8), for the words "thirty days from the date of the order of assessment or reassessment or re-computation", the words "one month from the end of the quarter in which the order of assessment or reassessment or re-computation is made" shall be substituted; (b) | in Explanation 1, in the opening portion, for the word "authorisation", the word "authorisations" shall be substituted.

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