Income Tax Act 2025: Section 240 for Tax Year 2025-26

The Income Tax Act 2025 mandates the Board to establish a Taxpayer’s Charter and issue necessary directives for its implementation.

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Taxpayer’s Charter

[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]

The Board shall adopt and declare a Charter for Taxpayers and issue such orders, instructions, directions or guidelines to other income-tax authorities as it considers fit for the administration of such Charter.


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