India's Central Board of Direct Taxes (CBDT) has published a copy of the Finance Act 2025, which was enacted on 29 March 2025 for the implementation of the measures for the 2025-2026 budget. As previously reported, some of the main tax measures include:

• Extending the time limit to file updated returns for any assessment year from the current limit of two years to four years, with:
  • the additio…