Section57
The Finance Act, 2025

Amendment of section 194

In force Act 7 of 2025 As on 07 Oct 2026

Act 7 of 2025 Ministry Finance Enacted 16 Aug 2025

Section 57 of the Finance Act, 2025 deals with amendment of section 194. Amendment of section 194. 57. In section 194 of the Income-tax Act, in the first proviso, in clause (b), for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted. The Act was enacted on 16 Aug 2025.

Amendment of section 194.

57. In section 194 of the Income-tax Act, in the first proviso, in clause (b), for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted.

Section 57, 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. 194 Dividends

Questions about Section 57

What does Section 57 of the Finance Act deal with?

Section 57 of the Finance Act is headed "Amendment of section 194". Amendment of section 194. 57. In section 194 of the Income-tax Act, in the first proviso, in clause (b), for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted.

How do I find court cases under Section 57 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 57, section 57 Finance Act 2025, section 57 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 57 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 194 (Dividends), so none of them can safely be read on its own.

When was Section 57 of the Finance Act enacted?

Section 57 of the Finance Act, cited as Finance Act 2025 57, 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.