The Indian tax landscape is currently witnessing a "tectonic shift" that extends far beyond the annual budgetary ritual. With the introduction of the Finance Bill 2026  and the imminent transition to the Income Tax Act, 2025 , the Central Board of Direct Taxes (CBDT) has deployed a sophisticated litigation strategy: The Legislative Override.  A recent internal directive from the CBDT instructing departmental counsels to seek adjournments in matters affected by the Bill confir