# The Finance Act, 2025, Section 53: Amendment of section 158BE

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/53/

## Text

Amendment of section 158BE. 53.  In section 158BE of the Income-tax Act, with effect from the 1st day of September, 2024,— (a) | in sub-section (1),— (i) | for the word "month", the word "quarter" shall be substituted and shall be deemed to have been substituted; (ii) | in the proviso, for the words "total income", the words "total undisclosed income" shall be substituted and shall be deemed to have been substituted; (iii) | after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted, namely:— 'Provided further that in a case where in pursuance to fifth proviso to clause (a) of sub-section (1) of section 158BC, the time allowed under the said clause for furnishing return is extended by a further period of thirty days, the provisions of this sub-section shall have effect, as if for the words "twelve months", the words "thirteen months" had been substituted.'; (b) | in sub-section (3),— (i) | for the word "month", the word "quarter" shall be substituted and shall be deemed to have been substituted; (ii) | after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted, namely:— 'Provided further that in a case where in pursuance to fifth proviso to clause (a) of sub-section (1) of section 158BC, the time allowed under the said clause for furnishing return is extended by a further period of thirty days, the provisions of this sub-section shall have effect, as if for the words "twelve months", the words "thirteen months" had been substituted.'; (c) | in sub-section (4), for clause (i), the following clause shall be substituted and shall be deemed to have been substituted, namely:— "(i) | the period commencing on the date on which stay on assessment proceedings 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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