Income-tax Act, 1961Section 131
- 131: civil court powers (summons, discovery)
- 132: search and seizure
- 133: power to call for information
- 133A: survey
Applies to FY 2025-26 (AY 2026-27) and earlier years.
IT Act 1961 → 2025 / Section 131
Search & surveySection 131 → Section 246
Summons, search and seizure, calling for information and survey powers
Section 131 of the old Income-tax Act, 1961 · new section 246 under the Income-tax Act, 2025
New reference Section 246 (132 → 247, 249, 251; 133 → 252; 133A → 253)
Income-tax Act, 2025Section 246 (132 → 247, 249, 251; 133 → 252; 133A → 253)
- Summons/discovery: section 246
- Search and seizure: sections 247, 249 and 251
- Calling for information: section 252
- Survey: section 253
Applies from tax year 2026-27 (from 1 April 2026).
What changed
Renumbered; powers carried over.
Practice notes
- Block assessment for search cases sits separately (old Chapter XIV-B).
Frequently asked
Which section covers income tax search under the new Income Tax Act 2025?
Sections 247, 249 and 251 (old 132); survey is section 253 (old 133A); summons section 246 (old 131).
What is section 131 called in the new Income-tax Act, 2025?
Section 131 of the Income-tax Act, 1961 corresponds to Section 246 (132 → 247, 249, 251; 133 → 252; 133A → 253) of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
What changed in section 131 under the new Income Tax Act?
Renumbered; powers carried over.
Is section 131 still applicable for FY 2025-26?
Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 131 of the 1961 Act. Section 246 (132 → 247, 249, 251; 133 → 252; 133A → 253) of the 2025 Act applies from tax year 2026-27.