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Reopening in 2026: Sections 280 and 281 of the Income Tax Act, 2025: A Practitioner's Guide to the New Reassessment Regime



Author's note: This article is a companion piece to "Old Act, New Numbers: A Practical Concordance Between the Income Tax Act, 1961 and the Income Tax Act, 2025," published in CAclubindia on 13 May 2026. The earlier article surveyed the renumbering at a high level. This one drills into the single mo
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