| Notification No.-73/2026/F. No. 300196/32/2021-ITA-I |
IT Act 1961 (43 of 1961) was repealed by section 536 (1) of the IT Act, 2025 (30 of 2025) and section 536(2)(a) and (b) of IT Act, 2025 (30 of 2025), inter alia, provides that irrespective of the repeal of IT 1961 (43 of 1961). |