Amendment of section 264
Section 78 of the Finance Act, 2025 deals with amendment of section 264. Amendment of section 264. 78. In section 264 of the Income-tax Act, in sub-section (6), in the Explanation, for the words "any period during which any proceeding under this section is stayed by an order or injunction of any court", the words "the period commencing on the date on which stay on any pr The Act was enacted on 16 Aug 2025.
Amendment of section 264.
78. In section 264 of the Income-tax Act, in sub-section (6), in the Explanation, for the words "any period during which any proceeding under this section is stayed by an order or injunction of any court", the words "the period commencing on the date on which stay on any proceeding under this section 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" shall be substituted.
Section 78, 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
Questions about Section 78
What does Section 78 of the Finance Act deal with?
Section 78 of the Finance Act is headed "Amendment of section 264". Amendment of section 264. 78. In section 264 of the Income-tax Act, in sub-section (6), in the Explanation, for the words "any period during which any proceeding under this section is stayed by an order or injunction of any court", the words "the period commencing on the date on which stay on any pr
How do I find court cases under Section 78 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 78, section 78 Finance Act 2025, section 78 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 78 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 264 (Revision of other orders), so none of them can safely be read on its own.
When was Section 78 of the Finance Act enacted?
Section 78 of the Finance Act, cited as Finance Act 2025 78, was enacted on 16 Aug 2025 as Act 7 of 2025. It is in force as at the date shown on this page.
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- 6. Amendment of section 10825 words
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