Finance Acts

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.