New Remuneration Clause Applicable from which Assessment Year 2025-26 OR 2026-27 ?

Attn Friends/Seniors,

As per Topic Title, Under Indian Income Tax Act, previously therewas clause that Upto First 3 Lakh, 90% of the book profits were to be distributed between/amongst partners.

From this year, this clause has been changed to Upto First 6 Lakh, 90% of the book profits were to be distributed between/amongst partners.

My query is shall I prepare New Deed during the current year or next year ?

Thanks in advance.