# The Finance Act, 2025, Section 42: Amendment of section 143

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/42/

## Text

Amendment of section 143. 42.  In section 143 of the Income-tax Act, in sub-section (1), in clause (a), after sub-clause (ii), the following sub-clause shall be inserted with effect from the 1st day of April, 2025, namely:— "(iia) any such inconsistency in the return, with respect to the information in the return of any preceding previous year, as may be prescribed;".

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