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        Income Tax

        THE TAXATION LAWS (AMENDMENT) BILL, 2025

        August 11, 2025

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        THE TAXATION LAWS (AMENDMENT) BILL, 2025

        As Passes by the Lok Sabha as on 11-8-2025 and Rajya Sabha as on 12-8-2025

        Clause by Clause [Section Wise]

        PDF File:

        Taxation Laws Amendment Bill 2025 changes pension lump-sum taxation, adds exclusions and abates assessments on searches. The Bill exempts specified Unified Pension Scheme payments (up to 60% of individual corpus and specified lump sums) under new section 10 clauses; amends section 80CCD to tax amounts credited and received on superannuation/retirement as income while excluding transfers from individual to pool corpus as receipt; defines 'pool corpus' and 'individual corpus' by reference to the 24 January 2025 notification and clarifies salary treatment for dearness allowance.
                          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.

                                Taxation Laws Amendment Bill 2025 changes pension lump-sum taxation, adds exclusions and abates assessments on searches.

                                The Bill exempts specified Unified Pension Scheme payments (up to 60% of individual corpus and specified lump sums) under new section 10 clauses; amends section 80CCD to tax amounts credited and received on superannuation/retirement as income while excluding transfers from individual to pool corpus as receipt; defines "pool corpus" and "individual corpus" by reference to the 24 January 2025 notification and clarifies salary treatment for dearness allowance.


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