Section 292BA in Finance Bill 2026: End of DIN-Based Assessment Challenges?

CA Varun Guptapro badge , Last updated: 14 February 2026  
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The Union Budget 2026 / Finance Bill, 2026 is not limited to rate-related changes (such as revisions in TDS or STT). It also proposes substantive, litigation-facing amendments primarily in the nature of clarificatory provisions to address controversies arising from divergent judicial views on certai

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CA Varun Gupta
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Category Income Tax   Report

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