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<h1>Income Tax Bill 2025 Clause 368 sets Supreme Court appeal procedures mirroring existing tax law framework</h1> The Income Tax Bill 2025's Clause 368 establishes procedural framework for Supreme Court appeals in tax matters, largely mirroring Section 262 of the Income-tax Act 1961. The provision incorporates Code of Civil Procedure rules for appeals, grants Supreme Court discretion over costs, and establishes mechanisms for implementing court orders. Key differences include updated section references and absence of a saving proviso that previously protected certain procedural provisions. The clause maintains established appellate structure while potentially altering interplay between appeals and reference procedures, requiring judicial or legislative clarification to address interpretational uncertainties.