SIMPLIFICATION AS POLICY: EXAMINING THE DESIGN AND IMPACT OF THE INCOME TAX BILL, 2025
Published On: February 17th 2026 Authored By: Samiksha Sharma Dr. B.R. Ambedkar National Law University, Sonepat Introduction The Income-Tax Bill, 2025 represents a transformative legislative initiative by the Indian Parliament in overhauling the framework of direct taxation. Introduced in the Lok Sabha as Bill No. 24 of 2025, it is designed to repeal and replace […]
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