Comparison of section 375 'Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.' between the Income-Tax Act, 2025 (as passed) and the Income-Tax Bill, 2025 (as originally introduced)

Enacted provision mirrors original clause: assessee may declare identical legal question, authority admits, disposes, later conforms decision

The enacted section and the originally introduced clause establish the same procedural mechanism allowing an assessee to declare that a question of law in one assessment year is identical to a question pending before a High Court or the Supreme Court in another year; if the Assessing Officer or appellate authority admits the claim, the authority may dispose of the relevant case and later amend it to conform with the final decision, and the assessee waives raising that question in further appeals. Differences are purely drafting and stylistic; substantive effects, procedural safeguards, delegated-rule reliance, finality of the admission/rejection, and absence of express third-party carve-outs remain unchanged.