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of <h1>Tax Authorities Gain Enhanced Reassessment Powers Under New Income Tax Bill Provisions for Comprehensive Revenue Verification</h1> A legal provision in the Income Tax Bill, 2025 expands the framework for tax assessments following appellate orders. The clause allows tax authorities to issue notices for reassessment beyond standard time limitations when implementing findings from appellate, revisional, or judicial proceedings. It introduces new administrative mechanisms, including an Approving Panel, while maintaining safeguards against retrospective assessments. The provision ensures substantive tax determinations are not defeated by procedural time constraints.
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