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        F. Acts / Amendment Acts

        Section 76 - Amendment of section 255.

        Finance Act, 2025
        Income-tax

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        Removal of proviso to section 255(8) clarifies application of section 255 under Income-tax Act by amendment. The Finance Act, 2025 omits the proviso to subsection 255(8) of the Income-tax Act; the amendment consists solely of removing that proviso from the text of section 255 without adding other clauses or transitional provisions.
                        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.

                              Removal of proviso to section 255(8) clarifies application of section 255 under Income-tax Act by amendment.

                              The Finance Act, 2025 omits the proviso to subsection 255(8) of the Income-tax Act; the amendment consists solely of removing that proviso from the text of section 255 without adding other clauses or transitional provisions.


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