Short title and commencement
FINANCE ACT, 2025
[ACT NO. 7 OF 2025, DATED 16-8-2025]
An Act to give effect to the financial proposals of the Central Government for the financial year 2025-2026.
BE it enacted by Parliament in the Seventy-sixth Year of the Republic of India as follows:—
CHAPTER I
PRELIMINARY
Short title and commencement.
1. (1) This Act may be called the Finance Act, 2025.
(2) Save as otherwise provided in this Act,—
| (a) | sections 2 to 91, 104 to 120, 125 and 136 shall come into force on the 1st day of April, 2025; | |
| (b) | sections 121 to 124 and sections 126 to 134 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. |