
"I am a CS Professional student with over 6 years of practical experience in audit and compliance, working closely with a CA firm. My core exposure includes handling tax audits (Form 3CD), preparation of financial statements, and assisting in compliance for small and medium-sized businesses. I am passionate about Direct Taxation, continuous learning, and simplifying complex provisions into practical insights. Through my contributions, I aim to share knowledge, add value to professionals and students, and build a strong foundation in the field of taxation and compliance."
A detailed comparison highlights how old sections are renumbered and reorganized under the new law. It shows that structure changes, but core tax principles remain largely unchanged.