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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Income tax reform: new bill to replace outdated tax law, simplify provisions and reduce litigation.</h1> The Union Cabinet approved a new Income Tax Bill to replace the Income-tax Act, 1961, intended to simplify direct tax law without creating new tax burdens by removing complex provisos and explanations to reduce disputes and litigation. The Bill will be introduced in Parliament and referred to the standing committee. The reform follows an internal review process with specialised sub-committees and public consultations across language simplification, litigation reduction, compliance reduction, and redundant provisions, which produced thousands of stakeholder suggestions.

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