Amendment of section 158BE

Q: When was Section 53 of the Finance Act enacted?

Section 53 of the Finance Act, cited as Finance Act 2025 53, was enacted on 16 Aug 2025 as Act 7 of 2025. It is in force as at the date shown on this page.

In force Act 7 of 2025 As on 09 Oct 2026

Act 7 of 2025 Ministry Finance Enacted 16 Aug 2025

Section 53 of the Finance Act, 2025 deals with amendment of section 158BE. 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; The Act was enacted on 16 Aug 2025.

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".
Section 53, 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.

This section refers to

Income-tax Act s. 158BE Time-limit for completion of block assessment

Questions about Section 53

What does Section 53 of the Finance Act deal with?

Section 53 of the Finance Act is headed "Amendment of section 158BE". 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;

How do I find court cases under Section 53 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 53, section 53 Finance Act 2025, section 53 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 53 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 158BE (Time-limit for completion of block assessment), so none of them can safely be read on its own.

When was Section 53 of the Finance Act enacted?

Section 53 of the Finance Act, cited as Finance Act 2025 53, 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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(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.';