India’s Tax Framework from 1 April 2026: Key Changes, Proposals and Practical Implications
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April 1, 2026
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Gagandeep Sood
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Ankit Basu
The Income-tax Act, 2025 replaces the Income-tax Act, 1961 with effect from 1 April 2026. While the enactment has been widely perceived as a comprehensive reform, its true character is more nuanced. The new