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Income tax

Taxation Laws (Amendment) Act, 2025 amends the Income-tax Act 1961 and the Finance Act 2025

Effective
Not confirmed on a government page
Published
2025-08-21
Authority
Ministry of Law and Justice (Legislative Department), Government of India
Notification
Act No. 29 of 2025

The Taxation Laws (Amendment) Act, 2025 (Act No. 29 of 2025) received the President's assent on 21 August 2025. It further amends the Income-tax Act, 1961 - including section 10, with effect from 1 April 2025 - and amends the Finance Act, 2025.

Read from the gazette PDF. Different amendments in the Act carry different commencement dates, so a single effectiveDate would be misleading and is left null; check the relevant section in the gazette.

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