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The Finance Act, 2025

Amendment of section 12AB

In force Act 7 of 2025 As on 11 Oct 2026

Act 7 of 2025 Ministry Finance Enacted 16 Aug 2025

Section 7 of the Finance Act, 2025 deals with amendment of section 12AB. Amendment of section 12AB. 7. In section 12AB of the Income-tax Act,— (a) | in sub-section (1), the following proviso shall be inserted, namely:— 'Provided that where an application is made under sub-clauses (i) to (v) of the said clause, and the total income of such trust or institution, without gi The Act was enacted on 16 Aug 2025.

Amendment of section 12AB.

7. In section 12AB of the Income-tax Act,—

(a)in sub-section (1), the following proviso shall be inserted, namely:—
'Provided that where an application is made under sub-clauses (i) to (v) of the said clause, and the total income of such trust or institution, without giving effect to the provisions of sections 11 and 12, does not exceed rupees five crores during each of the two previous years, preceding the previous year in which such application is made, the provisions of this sub-section shall have effect as if for the words "five years", the words "ten years" had been substituted.';
(b)in sub-section (4), in the Explanation, in clause (g), the words "is not complete or it" shall be omitted.
Section 7, 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. s. 11 Insertion of new section 44BBD
  2. s. 12 Amendment of section 45
  3. Income-tax Act s. 12AB Procedure for fresh registration

Questions about Section 7

What does Section 7 of the Finance Act deal with?

Section 7 of the Finance Act is headed "Amendment of section 12AB". Amendment of section 12AB. 7. In section 12AB of the Income-tax Act,— (a) | in sub-section (1), the following proviso shall be inserted, namely:— 'Provided that where an application is made under sub-clauses (i) to (v) of the said clause, and the total income of such trust or institution, without gi

How do I find court cases under Section 7 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 7, section 7 Finance Act 2025, section 7 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 7 of the Finance Act, and has it changed?

Its own text turns on section 11 (Insertion of new section 44BBD), section 12 (Amendment of section 45), Income-tax Act 12AB (Procedure for fresh registration), so none of them can safely be read on its own.

When was Section 7 of the Finance Act enacted?

Section 7 of the Finance Act, cited as Finance Act 2025 7, 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.