Amendment of section 144BA
Section 43 of the Finance Act, 2025 deals with amendment of section 144BA. Amendment of section 144BA. 43. In section 144BA of the Income-tax Act, in the Explanation, for clause (ii), the following clause shall be substituted, namely:— "(ii) the period commencing on the date on which stay on the proceeding of the Approving Panel was granted by an order or injunction of any The Act was enacted on 16 Aug 2025.
Amendment of section 144BA.
43. In section 144BA of the Income-tax Act, in the Explanation, for clause (ii), the following clause shall be substituted, namely:—
"(ii) the period commencing on the date on which stay on the proceeding of the Approving Panel was granted by an order or injunction of any court and ending on the date on which certified copy of the order vacating the stay was received by the Approving Panel:".
Section 43, 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.
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Questions about Section 43
What does Section 43 of the Finance Act deal with?
Section 43 of the Finance Act is headed "Amendment of section 144BA". Amendment of section 144BA. 43. In section 144BA of the Income-tax Act, in the Explanation, for clause (ii), the following clause shall be substituted, namely:— "(ii) the period commencing on the date on which stay on the proceeding of the Approving Panel was granted by an order or injunction of any
How do I find court cases under Section 43 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 43, section 43 Finance Act 2025, section 43 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 43 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 144BA (Reference to Principal Commissioner or Commissioner in certain cases), so none of them can safely be read on its own.
When was Section 43 of the Finance Act enacted?
Section 43 of the Finance Act, cited as Finance Act 2025 43, 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
- First Schedule. First Schedule10059 words
- 2. Income-tax8952 words
- Third Schedule. Third Schedule8533 words
- 146. Amendment of Act 28 of 2016957 words
- 50. Amendment of section 158BB868 words
- 6. Amendment of section 10825 words
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