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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>Default new tax regime applies to specified persons, limiting exemptions and loss set offs and prescribing opt out procedures.</h1> The statute makes the new tax regime the default for specified persons, imposing slabbed taxation while disallowing a defined set of exemptions, allowances and most chapter VI A deductions; it restricts carry forward and set off of losses and depreciation attributable to the disallowed items, prescribes transitional adjustments to written down values of asset blocks, provides a statutory option to opt out with procedural limits and withdrawal rules, and includes IFSC specific modifications, surcharge and cess mechanisms, exclusion from Alternate Minimum Tax, and administrative TDS intimation guidance.

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