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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Income tax Act repealed but prior rights, proceedings and carry forwards for tax years before April 2026 continue under old rules.</h1> The Income tax Act, 1961 is repealed, but prior operations, rights, liabilities, orders, elections and pending or initiated proceedings in respect of tax years beginning before 1 April 2026 continue to be governed by the repealed Act and carried out under its procedures; penalties and recoveries may be pursued as if the repeal had not occurred. Carry forward and set off of losses, credits, depreciation and specified deductions under enumerated provisions of the repealed Act are preserved and to be applied under corresponding provisions of the new Act, with specified rules for refunds, interest, deemed income on violation of conditions, and continuation of institutional instruments and schemes.

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