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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clause 289 Revolutionizes Tax Notices for Start-up Employees, Offering Extended Deferment and Enhanced Transparency in Securities Compensation</h1> A comprehensive legal analysis comparing notice of demand provisions in the Income Tax Bill, 2025 and the Income-tax Act, 1961. The new clause 289 modernizes tax notification mechanisms, introducing extended deferment periods for start-up employees receiving specified securities or sweat equity shares. The provision ensures transparent tax liability communication, streamlines administrative processes, and supports the start-up ecosystem by allowing more flexible tax payment timelines.
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