CBDT 99-Page FAQ on Income-tax Act 2025 Transition: How Section 536 Saving Clause Protects Pre-April 1, 2026 Income, Pending Assessments, Loss Carry-Forward, and TDS Compliance
CBDT releases 99-page FAQ on the Income-tax Act 2025 transition. Section 536 saving clause preserves pre-April 1 2026 income, pending Section 148 reassessment, CIT(A)/ITAT appeals, loss carry-forward, and 80G/12A approvals. 10-step CA compliance checklist.









