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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>New Income-Tax Bill, 2025 to Simplify Tax Terms and Amend Existing Laws for Better Clarity and Accessibility.</h1> The government plans to introduce the Income-Tax Bill, 2025, in the Lok Sabha on Thursday, aiming to consolidate and amend existing income-tax laws. The bill, to be presented by the Finance Minister, seeks to simplify tax language by replacing terms such as 'assessment' and 'previous year' with 'tax year' and eliminating complex provisos and explanations. This initiative is part of efforts to make tax regulations more accessible and understandable.

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