# The Finance Act, 2025, Section 80: Amendment of section 271AAB

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/80/

## Text

Amendment of section 271AAB. 80. In section 271AAB of the Income-tax Act, in sub-section (1A), in the opening portion, after the words "the assent of the President", the words, figures and letters "but before the 1st day of September, 2024" shall be inserted and shall be deemed to have been inserted with effect from the 1st September, 2024.

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