https://www.taxtmi.com/article/detailed?id=17106 Income-tax Act, 2025 is analysed as adopting "irrespective of" throughout in place of "notwithstanding", which features extensively in Income-tax Act, 1961. The shift is illustrated by provisions governing payment of tax notwithstanding pending appeals, procedures where identical legal questions are pending, minimum and alternate minimum tax, and deductions allowable only on actual payment. The newer formulation is treated as performing the role formerly expressed through "notwithstanding" language. en-us Wed, 05 Aug 2026 08:50:00 +0530 Wed, 05 Aug 2026 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17106 Income-tax Act, 2025 is analysed as adopting "irrespective of" throughout in place of "notwithstanding", which features extensively in Income-tax Act, 1961. The shift is illustrated by provisions governing payment of tax notwithstanding pending appeals, procedures where identical legal questions are pending, minimum and alternate minimum tax, and deductions allowable only on actual payment. The newer formulation is treated as performing the role formerly expressed through "notwithstanding" language. Articles Income Tax Wed, 05 Aug 2026 08:50:00 +0530 https://www.taxtmi.com/article/detailed?id=17106