# The Finance Act, 2025, Section 9: Amendment of section 17

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/9/

## Text

Amendment of section 17. 9.  In section 17 of the Income-tax Act, in clause (2), with effect from the 1st April, 2026,— (a) | in sub-clause (iii), in paragraph (c), for the words "fifty thousand rupees", the words "such amount as may be prescribed" shall be substituted; (b) | in the proviso occurring after sub-clause (viii), in clause (vi), in the long line, in clause (B), for the words "two lakh rupees", the words "such amount as may be prescribed" shall be substituted.

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