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What this article will cover
A full webnotes article on Income-tax Act 2025 will cover the statute (Act 30 of 2025) that replaced the Income-tax Act 1961 from 1 April 2026, its tax-year concept, and the section mapping for capital gains on shares and mutual fund units, with internal links to neighbouring topics on webnotes.in and a references section pointing to primary sources.
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