https://www.taxtmi.com/acts?id=56114 On commencement, the earlier 2021 procedure-making regulations are repealed, but actions, purported actions, and commenced processes under that regime retain effect and are treated as arising under corresponding current provisions. Subsidiary instructions issued before commencement are similarly preserved. Regulations, subsidiary instructions, and related actions before or after commencement are not invalid merely because the prescribed procedure was not followed. en-us Sat, 26 Sep 2026 10:50:22 +0530 Sat, 26 Sep 2026 13:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56114 On commencement, the earlier 2021 procedure-making regulations are repealed, but actions, purported actions, and commenced processes under that regime retain effect and are treated as arising under corresponding current provisions. Subsidiary instructions issued before commencement are similarly preserved. Regulations, subsidiary instructions, and related actions before or after commencement are not invalid merely because the prescribed procedure was not followed. Act-Rules Indian Laws Sat, 26 Sep 2026 10:50:22 +0530 https://www.taxtmi.com/acts?id=56114