# The Finance Act, 2025, Section 45: Amendment of section 153

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/45/

## Text

Amendment of section 153. 45. In section 153 of the Income-tax Act, in Explanation 1, for clause (ii), the following clause shall be substituted, namely:— "(ii) the period commencing on the date on which stay on the assessment proceeding 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 jurisdictional Principal Commissioner or Commissioner; or".

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