This appeal of the assessee is directed against the order of refusal to grant registration u/s 12AB of the Income-tax Act, 1961 [‘ the Act ’ hereinafter] passed by the learned Commissioner of Income ...
Income-tax Bill, 2025, aims to replace the existing Income-tax Act, 1961, effective from April 1, 2026, whereas the Finance Act, 2025, applies from April 1, 2025, for the assessment year 2025-26. The ...
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