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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Tax Act Amendment: Section 132B Modified to Reference Explanation to Section 158B Instead of 158BE</h1> Section 132B of the Income-tax Act is amended by the Finance Act, 2025, specifically modifying Explanation 1, clause (ii). The amendment substitutes the reference to 'Explanation 2 to section 158BE' with 'Explanation to section 158B'. This technical amendment changes the cross-reference within the Income-tax Act, potentially affecting how certain provisions related to taxation are interpreted or applied.
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