# The Finance Act, 2025, Section 39: Amendment of section 132B

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/39/

## Text

Amendment of section 132B. 39. In section 132B of the Income-tax Act, in the Explanation 1, in clause (ii), for the words, figures and letters "Explanation 2 to section 158BE", the words, figures and letter "Explanation to section 158B" shall be substituted.

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