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        F. Acts / Amendment Acts

        Section 75 - Amendment of section 253.

        Finance Act, 2025
        Income-tax

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        Amendment to section 253: proviso to subsection (9) removed by Finance Act, changing Income tax Act application nationwide. Amendment removes the proviso to sub section (9) of section 253 of the Income tax Act by the Finance Act, 2025, directly altering the text and operative content of that sub provision.
                        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.

                              Amendment to section 253: proviso to subsection (9) removed by Finance Act, changing Income tax Act application nationwide.

                              Amendment removes the proviso to sub section (9) of section 253 of the Income tax Act by the Finance Act, 2025, directly altering the text and operative content of that sub provision.


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