PGBP ITA 2025 RSS
CA Final May 2027: The PGBP...
The old PGBP maze — Sections 28 to 44D, scattered across the 1961 Act — has been replaced with a clean, sequential block of 41 sections (Sec 26 to 66) in the Income-tax Act, 2025. Depreciation moves to Section 33. The old Section 43B lives at Section 37. Presumptive tax...