By New Income Tax Act vs Old Act: Key Valuation and M&A Provisions That Changed in 2026
India’s tax code changed permanently on 1 April 2026. The Income Tax Act, 2025 replaced the Income Tax Act, 1961 — a law that had accumulated over 4,000 amendments across six decades. For M&A advisers, IBBI-registered valuers, and CFOs handling business restructuring, this is not a simple renumbering exercise. Several…
