Income Tax Act 2025: Old refund claims and pending assessments won't end with the new law — what changed from April 2026

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The Income Tax Act, 2025, replaced the 1961 law on April 1, 2026, but outstanding tax dues, pending refunds, and earlier assessments do not automatically disappear. Here's how both laws will operate during the transition and what taxpayers need to know.

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Income Tax Act 2025: Old refund claims and pending assessments won't end with the new law — what changed from April 2026

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