Income-tax amendment updates Schedule VII references in section 332, affecting registration applications from 1 April 2026.

The amendment substitutes the citation in clause (f) of sub section (1) of section 332 to read "Schedule VII [Table: Sl. Nos. 17 to 19]", replacing the prior reference to "Schedule VII (Table: Sl. No. 10) to (Table: Sl. No. 19)"; the substitution updates the Schedule VII tables applicable to registration applications and takes effect from 1st April, 2026.

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