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Old vs New Income Tax Act: Which rules will apply for ITR filing in 2026?

27 Mar 2026 Financial Express admin

As India prepares to transition to a new direct tax framework, many taxpayers are understandably confused about which law will apply when they file theirĀ Income Tax ReturnĀ (ITR) this year. With the proposed Income-tax Act, 2025 set to come into force from April 1, 2026, the key question is: will your next ITR be filed under the old law or the new one?  

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