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        F. Acts / Amendment Acts

        Section 26 - Amendment of section 115UA.

        Finance Act, 2025
        Income-tax

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        Tax provision amendment adds section 112A to the applicability list under 115UA(2), effective from the next fiscal year. The amendment replaces the words 'section 111A and section 112' in sub section (2) of section 115UA with 'sections 111A, 112 and 112A,' thereby including section 112A within the provision's scope, with effect from 1st April, 2026.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Tax provision amendment adds section 112A to the applicability list under 115UA(2), effective from the next fiscal year.

                              The amendment replaces the words "section 111A and section 112" in sub section (2) of section 115UA with "sections 111A, 112 and 112A," thereby including section 112A within the provision's scope, with effect from 1st April, 2026.


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