TAX PLANNING & TAX HARVESTING Over View and What Changed and Why it Matters India’s tax landscape underwent its most significant overhaul in over six decades when the Income Tax Act, 2025 received Presidential assent on 21 August 2025. This legislation replaces the Income Tax Act, 1961, which had grown into an unwieldy patchwork of 800+ sections, thousands of amendments, and complex interpretations that fuelled years of disputes...