https://www.taxtmi.com/acts?id=53223 Section 536(2) is amended to update cross references and to deem sums formerly deducted or omitted for tax years before 1 April 2026, which under the repealed Act would have been includible in a subsequent year, to be income of that subsequent year and to be included under the same head; substituted provisions also deem such amounts eligible for credit under corresponding provisions or the Act's credit mechanism and preserve the period for which credit is allowable, subject to continuing satisfaction of those conditions. en-us Sun, 01 Feb 2026 15:35:20 +0530 Sun, 01 Feb 2026 15:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53223 Section 536(2) is amended to update cross references and to deem sums formerly deducted or omitted for tax years before 1 April 2026, which under the repealed Act would have been includible in a subsequent year, to be income of that subsequent year and to be included under the same head; substituted provisions also deem such amounts eligible for credit under corresponding provisions or the Act's credit mechanism and preserve the period for which credit is allowable, subject to continuing satisfaction of those conditions. Act-Rules Bills Sun, 01 Feb 2026 15:35:20 +0530 https://www.taxtmi.com/acts?id=53223