Pranab Banerjee
Quick Summary
The Income-tax Act, 2025 reorganises several deduction provisions that earlier appeared under the Income-tax Act, 1961. In many cases, the 2025 law retains the substance of the old deductions but shifts, renumbers, or restructures them for better legislative clarity. Therefore, taxpayers should read the new provisions carefully because some deductions remain largely unchanged, while others now rely on schedules or corresponding sections for detailed conditions. Key deduction provisions
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