Amendment of section 13
Section 8 of the Finance Act, 2025 deals with amendment of section 13. Amendment of section 13. 8. In section 13 of the Income-tax Act, in sub-section (3),— (i) | for clause (b), the following clause shall be substituted, namely:— "(b) any person whose total contribution to the trust or institution, during the relevant previous year exceeds one lakh rupees, or, in aggr The Act was enacted on 16 Aug 2025.
Amendment of section 13.
8. In section 13 of the Income-tax Act, in sub-section (3),—
Section 8, The Finance Act, 2025 (Act 7 of 2025).
(i) for clause (b), the following clause shall be substituted, namely:— "(b) any person whose total contribution to the trust or institution, during the relevant previous year exceeds one lakh rupees, or, in aggregate up to the end of the relevant previous year exceeds ten lakh rupees, as the case may be;"; (ii) in clause (d), the word "person," shall be omitted; (iii) in clause (e), the brackets and letter "(b)," shall be omitted.
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 8
What does Section 8 of the Finance Act deal with?
Section 8 of the Finance Act is headed "Amendment of section 13". Amendment of section 13. 8. In section 13 of the Income-tax Act, in sub-section (3),— (i) | for clause (b), the following clause shall be substituted, namely:— "(b) any person whose total contribution to the trust or institution, during the relevant previous year exceeds one lakh rupees, or, in aggr
How do I find court cases under Section 8 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 8, section 8 Finance Act 2025, section 8 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 8 of the Finance Act, and has it changed?
Its own text turns on section 13 (Amendment of section 47), Income-tax Act 13 (Section 11 not to apply in certain cases), so none of them can safely be read on its own.
When was Section 8 of the Finance Act enacted?
Section 8 of the Finance Act, cited as Finance Act 2025 8, 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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