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of <h1>Tax Authorities Gain Enhanced Powers to Reassess Income Under New Clause 279, Expanding Scope of Income Tax Investigations</h1> A comprehensive legal analysis comparing Clause 279 of the Income Tax Bill, 2025 with Section 147 of the Income-tax Act, 1961 reveals significant procedural shifts in income assessment mechanisms. The new clause empowers tax authorities to assess or reassess income that has escaped taxation, with broader powers to examine additional issues during proceedings. While maintaining core objectives of preventing revenue leakage, the provision introduces more flexible procedural approaches, potentially reducing technical challenges while preserving substantive tax assessment principles.
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