AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
Amendment of section 536.
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (ii) for clause (g), the following clause shall be substituted, namely:-- "(g) where in respect of any proceeding relating to any tax year beginning before the 1st April, 2026,-- (i) a refund falls due on or after such date; or (ii) default is made on or after such date, in the payment of any sum due under such proceeding, the provisions of the repealed I....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s or for any other reason, for any tax year beginning before the 1st April, 2026, and such sum was required to be included in the total income of any subsequent tax year including beginning on or after the 1st April, 2026 under the repealed Income-tax Act, if it had not been so repealed, on account of violation of such conditions or for any other reason, then such sum shall be-- (i) deeme....