Amendment of section 158B
Section 48 of the Finance Act, 2025 deals with amendment of section 158B. Amendment of section 158B. 48. In section 158B of the Income-tax Act, in clause (b), after the words "money, bullion, jewellery" at both the places where they occur, the words ", virtual digital asset" shall be inserted and shall be deemed to have been inserted with effect from the 1st February, 202 The Act was enacted on 16 Aug 2025.
Amendment of section 158B.
48. In section 158B of the Income-tax Act, in clause (b), after the words "money, bullion, jewellery" at both the places where they occur, the words ", virtual digital asset" shall be inserted and shall be deemed to have been inserted with effect from the 1st February, 2025.
Section 48, The Finance Act, 2025 (Act 7 of 2025).
Cross-references
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Questions about Section 48
What does Section 48 of the Finance Act deal with?
Section 48 of the Finance Act is headed "Amendment of section 158B". Amendment of section 158B. 48. In section 158B of the Income-tax Act, in clause (b), after the words "money, bullion, jewellery" at both the places where they occur, the words ", virtual digital asset" shall be inserted and shall be deemed to have been inserted with effect from the 1st February, 202
How do I find court cases under Section 48 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 48, section 48 Finance Act 2025, section 48 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 48 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 158B (Definitions), so none of them can safely be read on its own.
When was Section 48 of the Finance Act enacted?
Section 48 of the Finance Act, cited as Finance Act 2025 48, 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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