Income-tax Act, 1961Section 246A
- Lists orders appealable to CIT(A)/JCIT(A)
- Procedure under section 250
- Second appeal to ITAT under section 253
Applies to FY 2025-26 (AY 2026-27) and earlier years.
IT Act 1961 → 2025 / Section 246A
Returns & assessmentSection 246A → Section 357
Appealable orders before the Commissioner (Appeals)
Section 246A of the old Income-tax Act, 1961 · new section 357 under the Income-tax Act, 2025
New reference Section 357 (250 → 359, 253 → 362)
Income-tax Act, 2025Section 357 (250 → 359, 253 → 362)
- Appealable orders now in section 357
- Procedure in appeal: section 359
- Appeal to the Appellate Tribunal: section 362
Applies from tax year 2026-27 (from 1 April 2026).
What changed
Renumbered; appellate structure unchanged.
Practice notes
- Appeals against orders for AY 2026-27 and earlier still cite section 246A.
- Check the new form numbers for appeal filing on the e-filing portal.
Frequently asked
What is section 246A called in the new Income Tax Act 2025?
Section 357; the appeal procedure is section 359 and ITAT appeals are section 362.
What is section 246A called in the new Income-tax Act, 2025?
Section 246A of the Income-tax Act, 1961 corresponds to Section 357 (250 → 359, 253 → 362) of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
What changed in section 246A under the new Income Tax Act?
Renumbered; appellate structure unchanged.
Is section 246A still applicable for FY 2025-26?
Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 246A of the 1961 Act. Section 357 (250 → 359, 253 → 362) of the 2025 Act applies from tax year 2026-27.