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Nomination does not ensure ownership of company shares. Legal experts advise senior citizens to register a will for smooth transfer and dispute-free succession.
Budget 2026 introduces the new Income Tax Act replacing the 1961 law, simplifying deductions, exemptions, capital gains rules, and tax compliance.
Chhattisgarh High Court cancels a gift deed after relatives failed to maintain senior citizens, reinforcing rights under the Maintenance Act, 2007.
From AY 2026–27, pensioners earning up to ₹12 lakh pay zero tax under the new regime as Section 87A rebate is expanded and slabs are simplified.
Budget 2025–26 doubles interest income TDS limit for senior citizens, raises rent TDS threshold to ₹6 lakh, and simplifies TDS rates nationwide.