https://www.taxtmi.com/article/detailed?id=16538 The transitional issue is whether DTAA notifications issued under Section 90(1) of the repealed Income-tax Act, 1961 continue as notifications under Section 4(1) of the Income-tax Act, 2025. The article treats the notification as the domestic legal conduit for treaty enforceability, notes the savings clause and General Clauses Act continuity argument, and concludes that existing notifications are best read as carried forward under the new Act, though residual litigation risk remains absent CBDT clarification. en-us Sat, 30 May 2026 08:32:23 +0530 Sat, 30 May 2026 08:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16538 The transitional issue is whether DTAA notifications issued under Section 90(1) of the repealed Income-tax Act, 1961 continue as notifications under Section 4(1) of the Income-tax Act, 2025. The article treats the notification as the domestic legal conduit for treaty enforceability, notes the savings clause and General Clauses Act continuity argument, and concludes that existing notifications are best read as carried forward under the new Act, though residual litigation risk remains absent CBDT clarification. Articles Income Tax Sat, 30 May 2026 08:32:23 +0530 https://www.taxtmi.com/article/detailed?id=16538