Key Highlights of Finance Act, 2025

Notification/Circular No: CG-DL-E-29032025-262125

Document Date: March 29, 2025

Applicable Act/Rule: The Finance Act, 2025, Income-Tax Act, 1961

The President of India has granted assent to the Finance Bill, 2025, on March 29, 2025, officially enacting it as the Finance Act, 2025. This legislation introduces key amendments in direct and indirect taxes, customs duties, and financial regulations, aligning with the fiscal policies outlined in the Union Budget 2025-26.

The Act includes measures to simplify compliance, promote investment, and enhance revenue collection. The Finance Act, 2025 will take effect from April 1, 2025.

A comprehensive summary of key provisions and their impact can be accessed from: Key Highlights of Finance Act, 2025.pdf

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