The Income-tax Act, 2025 is the biggest reform in Indian direct taxation in the last 60 years. From 1st April 2026, the old Income-tax Act, 1961 will be replaced by a completely new law. For CA Final students appearing from May 2027 onwards, this is not a minor amendment — it is a total reset of the syllabus, structure, and exam approach. https://smartlearningdestination.com/blog/what-ca-final-students-must-know-about-the-income-tax-act-2025/