
Insights
Notes, opinions, articles and videos on tax, audit and regulatory developments.
ArticleThe Income-tax Act, 2025 is in force: what has changed, and what hasn't
From 1 April 2026 the 1961 Act has been replaced. A practical overview of the new structure, the Tax Year concept and the points businesses should act on.
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NoteOld or new regime for Tax Year 2026-27? A short note
The new regime is the default and usually works out cheaper unless deductions are substantial. Here is how to compare the two.
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