https://www.taxtmi.com/acts?id=53870 Section 425 of the Income-tax Act is amended in sub-section (5) by substituting clause (f) to expand the reference to tax credits eligible for set-off. The revised clause brings within its scope any tax credit allowed to be set off under sections 206(2)(e) to (h) and 206(3) and (4), thereby aligning the set-off provision with the specified tax credit mechanisms. The amendment operates as a targeted textual substitution within the existing set-off framework and clarifies the category of tax credits covered for adjustment under the provision. en-us Tue, 31 Mar 2026 15:49:33 +0530 Tue, 31 Mar 2026 15:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53870 Section 425 of the Income-tax Act is amended in sub-section (5) by substituting clause (f) to expand the reference to tax credits eligible for set-off. The revised clause brings within its scope any tax credit allowed to be set off under sections 206(2)(e) to (h) and 206(3) and (4), thereby aligning the set-off provision with the specified tax credit mechanisms. The amendment operates as a targeted textual substitution within the existing set-off framework and clarifies the category of tax credits covered for adjustment under the provision. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:49:33 +0530 https://www.taxtmi.com/acts?id=53870