The Statutory Brief

IT Act 1961 → 2025 / Section 144B

Returns & assessment

Section 144B → Section 273

Faceless assessment

Section 144B of the old Income-tax Act, 1961 · new section 273 under the Income-tax Act, 2025

New reference Section 273

Income-tax Act, 1961Section 144B

  • Assessments, reassessments and recomputation in faceless mode through NaFAC
  • Detailed procedure in the section itself (notices, draft orders, personal hearing by video)
  • Exclusions for search, central charges etc.

Applies to FY 2025-26 (AY 2026-27) and earlier years.

Income-tax Act, 2025Section 273

  • Section 273: faceless assessment for cases specified by the Board
  • Keeps the framework — NaFAC, assessment/verification/technical/review units, electronic communication, transfer of cases
  • Step-by-step procedure (notices, draft order, personal hearing) to be prescribed
  • Covers assessments under 270(10), 271 and 279

Applies from tax year 2026-27 (from 1 April 2026).

What changed

The detailed step-by-step procedure in 144B moves to rules, but section 273 still sets out the faceless framework (centre, units, electronic communication, transfers).

Practice notes

  • Personal hearing and draft order safeguards now depend on the prescribed procedure — check the scheme notified under section 273.

These are summaries, not the statutory text. Read the bare Act for both sections on the Income Tax Department's official site, which also has a side-by-side comparison utility.

Frequently asked

What is section 144B in the new Income Tax Act?

Section 273 of the Income-tax Act, 2025.

What changed in section 144B under the new Income Tax Act?

The detailed step-by-step procedure in 144B moves to rules, but section 273 still sets out the faceless framework (centre, units, electronic communication, transfers).

Is section 144B still applicable for FY 2025-26?

Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 144B of the 1961 Act. Section 273 of the 2025 Act applies from tax year 2026-27.

Related sections

143→270Processing of returns (intimation) and scrutiny assessment144C→275Dispute Resolution Panel (DRP) for eligible assessees139B–242→263–436Tax return preparers, verification of return, faceless assessment 144B, reassessment time limits 149 and sanction 151, intimation of loss, Aadhaar fee, refunds