UNION BUDGET 2025-2026 BY ACCOUNTING & LEGAL PUBLISHERS
THIS BOOK COVERING
THE FINANCE BILL,2025
CHAPTER -1 PRELIMINARY - CALUSES
1. SHORT TITELE AND COMMENCEMNT
CHAPTER-2 RATES OF INCOME
CHAPTER 3- DIRECT TAXES
INCOME TAX
AMENDEMNT OF SECTION 2.
SECTION 9.
SECTION 9A
.SECTION A10
.SECTION12AB
.SECTION 13.
SECTION17.
SECTION 23.
SECTION44BBD.
SECTION45.
SECTION47.
.SECTION72A.
SECTION72AA.
SECTION80CCA.
SECTION80CCD.
SECTION80-IAC.
SECTION80LA.
SECTION 87A.
SECTION92CA.
SECTION 112A.
SECTION 115AD.
SECTION 115BAC.
SECTION115UA.
SECTION 115V.
SECTUIB 115VD.
SECTION 115V-1.
SECTION 115VK.
SECTION 115VV.
SECTION 115VX.
SECTION 115VVZA.
SECTION 132.
SECTION132B.
SECTION 139.
SECTION132B.
SECTION 140B.
SECTION 144BA.
SECTION 144C.
SECTION 153.
SECTION153B.
SECTION 155.
SECTION 158B
.SECTION 158BA.
SECTION 158BB.
SECTION 158BE.
SECTION 158BFA.
SECTION 193.
SECTION 194.
SECTION 194A.
SECTION 194B.
SECTION 194BB.
SECTION 194D.
SECTION 194G.
SECTION 194H.
SECTION 194-I.
SECTION 194J.
SECTION 194K.
SECTION 194LA.
SECTION 194 LBC.
SECTION194Q.
SECTION 194S .
SECTION 194S.
SECTION 206AB.
SECTION 206C.
OMMISSION OF SECTION 206CCA.
SECTION 246A.
SECTION 253.
SECTION 255.
SECTION 263.
SECTION 264.
SECTION 270AA.
SECTION 271AAB.
OMISSION OF SCTION 271BB.
AMENDMENT OF SECTION 271C.
SECTION 271CA.
SECTION 271D.
SECTION 271DA.
SECTION 271DB.
SECTION 271E.
SUBSTITUTION OF NEW SECTION FOR SECTION 275.AMENDMEN OF SECTION 276BB.
INSERTION OF NEW SECTION 285BAA
AMENDMENTOF RULE 68B OF THE SECOND SCHEDULE
CHAPTER -4 INDIRECT TAXES -
CUSTOMS-
AMENDMEN OF SECTION 18
AMENDMEN OF SECTION 18A. 27. 28. 127A .127B . 127C .127D.127F. 127G. 127H.
CUSTOMS TARIFF-
AMENDEMNT OF FIRST SCHEDULE.
CENTRAL EXCISE
AMENDMENT OF SECTION 31. 32 . 32A . 32B.32C. 32D .32E .32F. 32G . 32-1. 32J -32K .32L .32M .32-O. 32 P.
INSERTION OF NEW SECTION 31A
CENTRAL GOODS AND SERVICE TAX
AMENTMENT OF SECTION 2 . 12. 13. 17. 20. 34. 38. 39. 107. 112.
INSERTION OF NEW SCTIION 112B . 148A .
AMENDMENT OF SCHEDULE III
NO REFUND OF TAX COLLECTED.
SERVICE TAX
SPECIAL PROVISION FOR RETROSPECTIVE EXEMPTION FROM SERVICE TAXX IN CERTAIN CASES RELATING TO REINSURANCE SRVICES PROVIDED BY INSURANCE COMPANIES UNDER WEATHER BASED CROP INSURANCE SCHEME AND MODIFIED NATIONAL AGRICULTURAL INSURANCE SCHEME.
CHAPTER-5 MISCELLANEOUS
PART-1
AMENDEMENT TO THE UNIT TRUST OF INDIA ( TRANSFER OF UNDERTAKING AND REPEAL )ACT,2002
131.AMENDMENT OF ACT 58 OF 2002
CLAUSES
PART II
AMENDMENTS TO THE GOVERNMENT SECURITIES ACT, 2006
132. APPLICATION FO THEIS PART
133.AMENDMENT OF PREAMBLE
134.AMENDMENT OF SECTION 1.
135.AMENDMENT OF SECTION 2.
136.AMENDMENT OF SECTION 3.
137.AMENDMENT OF SECTION 5.
138. AMENDMENT OF SECTION 31.
139.AMENDMENT OF SECTION 32
140. REPEAL OF ACT 18 OF 1944 AND SAVINGS.
