📒 Legal text sourced from The Gazette of India & AdvocateKhoj Bare Acts Library

⚖️ Content reviewed by Adv. Shailendra Babbar, Seasoned Advocate, with 31 years of legal practice

📚 Act Reference: Income Tax Act, 2025

Disclaimer: This content is for informational purposes only and does not constitute legal advice. Consult a qualified advocate for specific legal matters.