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of <h1>Self-Assessment Tax Provisions Modernized: Streamlined Compliance and Updated References in New Income Tax Bill</h1> A legal analysis comparing self-assessment tax provisions in the Income Tax Bill, 2025 (Clause 266) and the Income-tax Act, 1961 (Section 140A). The new clause maintains core principles of voluntary tax computation and payment, with updated section references and structural reorganization. Key changes include modernized cross-references, explicit payment requirements, and streamlined compliance mechanisms while preserving the fundamental framework of self-assessment tax obligations.
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