Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 536] [Entire Act] Union of India - Subsection Section 536(3) in The Income Tax Act, 2025 (3)Where any reference is made in this Act to any tax year commencing on to any earlier tax year, the same shall be construed the 1st April, 2025 or as a reference to the corresponding previous year under the repealed Income-tax Act.