Sandeep S Mittal & Company

10 | Less Ambiguity

Clear and simplified law:
 Easy language & structure
 Fewer interpretations
 Greater legal certainty

Transparency at its best.

Sandeep S Mittal & Company,
Chartered Accountants

www.sandeepsmittal.com | +91 98373 43759
Visit us at C, 302, Govind Garh Rd, Prakash Nagar, Yamuna Colony, Dehradun, Uttarakhand 248001

Audit, Income Tax Consultation and filing, GST Consultation and filing, Book Keeping, Financial Consultation and filing, Accounting Services, Taxation Services, New Tax Regime

09 | Substance Over Form

Real intent matters more than technicalities:
 Tax based on actual transactions
 Discourages tax avoidance
 Promotes fairness

Practical and just taxation

Sandeep S Mittal & Company,
Chartered Accountants

www.sandeepsmittal.com | +91 98373 43759
Visit us at C, 302, Govind Garh Rd, Prakash Nagar, Yamuna Colony, Dehradun, Uttarakhand 248001

Audit, Income Tax Consultation and filing, GST Consultation and filing, Book Keeping, Financial Consultation and filing, Accounting Services, Taxation Services, New Tax Regime




Sandeep Mittal

08 | Automated Compliance

Technology-driven taxation:
Pre-filled returns
AIS & TIS integration
Reduced manual effort

Smarter filing, fewer errors

Sandeep S Mittal & Company,
Chartered Accountants

www.sandeepsmittal.com | +91 98373 43759
Visit us at C, 302, Govind Garh Rd, Prakash Nagar, Yamuna Colony, Dehradun, Uttarakhand 248001

Audit, Income Tax Consultation and filing, GST Consultation and filing, Book Keeping, Financial Consultation and filing, Accounting Services, Taxation Services, New Tax Regime

07 | Standardised Definitions

Uniformity across the Act:
Consistent definitions
No conflicting interpretations
Better compliance clarity

Simpler understanding for all

Sandeep S Mittal & Company,
Chartered Accountants

www.sandeepsmittal.com | +91 98373 43759
Visit us at C, 302, Govind Garh Rd, Prakash Nagar, Yamuna Colony, Dehradun, Uttarakhand 248001

Audit, Income Tax Consultation and filing, GST Consultation and filing, Book Keeping, Financial Consultation and filing, Accounting Services, Taxation Services, New Tax Regime

06 | Faster Disputes Resolutions

No more long delays:
Faster appeal process
Fixed timelines
Reduced litigation burden

Quick resolutions = peace of mind

Sandeep S Mittal & Company,
Chartered Accountants

www.sandeepsmittal.com | +91 98373 43759
Visit us at C, 302, Govind Garh Rd, Prakash Nagar, Yamuna Colony, Dehradun, Uttarakhand 248001

Audit, Income Tax Consultation and filing, GST Consultation and filing, Book Keeping, Financial Consultation and filing, Accounting Services, Taxation Services, New Tax Regime

05 | Certainty & Predictability

Clarity is the key focus:
Clearer provisions
Stable tax positions
Better decision-making

Plan your taxes with confidence

Sandeep S Mittal & Company,
Chartered Accountants

www.sandeepsmittal.com | +91 98373 43759
Visit us at C, 302, Govind Garh Rd, Prakash Nagar, Yamuna Colony, Dehradun, Uttarakhand 248001

Audit, Income Tax Consultation and filing, GST Consultation and filing, Book Keeping, Financial Consultation and filing, Accounting Services, Taxation Services, New Tax Regime




Sandeep Mittal

04 | Balanced Enforcement

A fair and trust-based tax system:
Strong compliance framework
Reduced harassment
Transparent governance

Fair for both taxpayers & authorities

Sandeep S Mittal & Company,
Chartered Accountants

sandeepsmittal.com | +91 98373 43759
Visit us at C, 302, Govind Garh Rd, Prakash Nagar, Yamuna Colony, Dehradun, Uttarakhand 248001

Audit, Income Tax Consultation and filing, GST Consultation and filing, Book Keeping, Financial Consultation and filing, Accounting Services, Taxation Services, New Tax Regime




Sandeep Mittal

03 | Global Alignment

India moves towards global tax standards:
International alignment
Better cross-border clarity
Boost to ease of doing business

A step towards a global economy

Sandeep S Mittal & Company,
Chartered Accountants

sandeepsmittal.com | +91 98373 43759
Visit us at C, 302, Govind Garh Rd, Prakash Nagar, Yamuna Colony, Dehradun, Uttarakhand 248001

Audit, Income Tax Consultation and filing, GST Consultation and filing, Book Keeping, Financial Consultation and filing, Accounting Services, Taxation Services, New Tax Regime

02 | Streamlined TDS/TCS

Tax deductions just got easier:
✔️ Simplified structure
✔️ Reduced errors in compliance
✔️ Greater clarity for taxpayers

📌 Less confusion, more efficiency

Sandeep S Mittal & Company,
Chartered Accountants
🌐 sandeepsmittal.com | 📱 +91 98373 43759
📍Visit us at C, 302, Govind Garh Rd, Prakash Nagar, Yamuna Colony, Dehradun, Uttarakhand 248001
Audit, Income Tax Consultation and filing, GST Consultation and filing, Book Keeping, Financial Consultation and filing, Accounting Services, Taxation Services, New Tax Regime)

*01》Enhanced Taxpayer Services*
The Income Tax Act, 2025 brings a more taxpayer-friendly experience:
✔️ Better grievance redressal
✔️ Faceless communication & transparency
✔️ Easy-to-use digital platforms

📌 Making compliance simpler and stress-free

Sandeep S Mittal & Company,
Chartered Accountants
🌐 sandeepsmittal.com | 📱 +91 98373 43759
📍Visit us at C, 302, Govind Garh Rd, Prakash Nagar, Yamuna Colony, Dehradun, Uttarakhand 248001

Audit, Income Tax Consultation and filing, GST Consultation and filing, Book Keeping, Financial Consultation and filing, Accounting Services, Taxation Services, New Tax Regime)

🚨 **IMPORTANT ANNOUNCEMENT** 🚨

A new era in taxation is coming!

The **Income-tax Act, 2025** is set to replace the existing 1961 law, bringing a **simplified, modern, and more streamlined tax framework** for taxpayers and professionals alike.

📅 **Effective from: 1 April 2026**

✔️ Designed to simplify compliance
✔️ Focus on clarity and efficiency
✔️ Ensures smooth transition for ongoing cases

Starting tomorrow, we will break down **10 major changes** you must know!

👉 Stay informed. Stay ahead.
👉 Follow us for daily updates and expert insights

Sandeep S Mittal & Company
🌐 sandeepsmittal.com | 📱 +91 98373 43759
📍Visit us at C, 302, Govind Garh Rd, Prakash Nagar, Yamuna Colony, Dehradun, Uttarakhand 248001