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of <h1>Income Tax Bill 2025: Clause 376 Sets Procedure for Cases with Identical Legal Questions Pending in Higher Courts.</h1> Clause 376 of the Income Tax Bill, 2025, outlines procedures for handling cases where an identical question of law is pending before the High Courts or Supreme Court. If the collegium determines that a question of law in a taxpayer's case is identical to one pending in another case, it may advise against filing an appeal until a final decision is reached in the other case. The Principal Commissioner or Commissioner must then direct the Assessing Officer to file an application within a specified timeframe. If the final decision differs, an appeal may be filed within designated periods. The collegium consists of senior tax officials as specified by the Board.
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