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Section54
The Finance Act, 2025

Amendment of section 158BFA

In force Act 7 of 2025 As on 10 Oct 2026

Act 7 of 2025 Ministry Finance Enacted 16 Aug 2025

Section 54 of the Finance Act, 2025 deals with amendment of section 158BFA. Amendment of section 158BFA. 54. In section 158BFA of the Income-tax Act, with effect from the 1st day of September, 2024,— (a) | in sub-section (1), for the words "total income including undisclosed income", the words "undisclosed income" shall be substituted and shall be deemed to have been substi The Act was enacted on 16 Aug 2025.

Amendment of section 158BFA.

54. In section 158BFA of the Income-tax Act, with effect from the 1st day of September, 2024,—

(a)in sub-section (1), for the words "total income including undisclosed income", the words "undisclosed income" shall be substituted and shall be deemed to have been substituted;
(b)in sub-section (4), for clause (ii), the following clause shall be substituted and shall be deemed to have been substituted, namely:—
"(ii) the period commencing on the date on which stay on the proceeding under sub-section (2) 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:".
Section 54, 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

  1. Income-tax Act s. 158BFA Levy of interest and penalty in certain cases

Questions about Section 54

What does Section 54 of the Finance Act deal with?

Section 54 of the Finance Act is headed "Amendment of section 158BFA". Amendment of section 158BFA. 54. In section 158BFA of the Income-tax Act, with effect from the 1st day of September, 2024,— (a) | in sub-section (1), for the words "total income including undisclosed income", the words "undisclosed income" shall be substituted and shall be deemed to have been substi

How do I find court cases under Section 54 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 54, section 54 Finance Act 2025, section 54 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 54 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 158BFA (Levy of interest and penalty in certain cases), so none of them can safely be read on its own.

When was Section 54 of the Finance Act enacted?

Section 54 of the Finance Act, cited as Finance Act 2025 54, 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

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.