Section 536 Amendment: Past Deductions to Be Treated as Income from AY 2026-27

Last updated: 05 February 2026

The Government has proposed a significant clarification to the repeal and savings provisions under the Income-tax Act, 2025 , addressing situations where deductions or income exclusions allowed under the repealed Income-tax Act, 1961 may need to be taxed in later years. This clarification is propos

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Category Union Budget   Report

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