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        F. Acts / Amendment Acts

        Section 39 - Amendment of section 132B.

        Finance Act, 2025
        Income-tax

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        Cross-reference amendment in Section 132B updates its reference to the Explanation to section 158B, clarifying linkage. The amendment substitutes, in Explanation 1, clause (ii) of Section 132B, the reference 'Explanation 2 to section 158BE' with the reference 'Explanation to section 158B,' thereby correcting the statutory cross-reference within the Income-tax Act.
                        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.

                              Cross-reference amendment in Section 132B updates its reference to the Explanation to section 158B, clarifying linkage.

                              The amendment substitutes, in Explanation 1, clause (ii) of Section 132B, the reference "Explanation 2 to section 158BE" with the reference "Explanation to section 158B," thereby correcting the statutory cross-reference within the Income-tax Act.


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