# The Finance Act, 2025, Section 87: Amendment of section 271E

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/87/

## Text

Amendment of section 271E. 87.  In section 271E of the Income-tax Act, in sub-section (2), the following proviso shall be inserted, namely:— "Provided that any penalty under sub-section (1), on or after the 1st day of April, 2025, shall be imposed by the Assessing Officer.".

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