The Statutory Brief

IT Act 1961 → 2025 / Sections 245MA–245W

Non-residents & DTAA

Sections 245MA–245W → Sections 379–389

Dispute Resolution Committee and Board for Advance Rulings

Sections 245MA–245W of the old Income-tax Act, 1961 · new sections 379–389 under the Income-tax Act, 2025

New reference Sections 379 to 389 (DRC and advance rulings)

Income-tax Act, 1961Sections 245MA–245W

  • 245MA: Dispute Resolution Committee for specified small taxpayers
  • 245N: definitions; 245-OB: Board for Advance Rulings
  • 245Q, 245R: application and procedure
  • 245T: ruling void if obtained by fraud; 245W: appeal to High Court

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

Income-tax Act, 2025Sections 379 to 389 (DRC and advance rulings)

  • 245MA → 379 (DRC may modify variations, waive penalty imposed or imposable (FA 2026), grant immunity)
  • 245N → 380; 245-OB → 381
  • 245Q → 383; 245R → 384
  • 245T → 386; 245W → 389

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

Section-by-section mapping (11 sections)

1961 ActSubject2025 Act
245MADispute Resolution Committee379
245NDefinitions380
245-OBBoard for Advance Rulings381
245PVacancies etc., not to invalidate proceedings382
245QApplication for advance ruling383
245RProcedure on receipt of application384
245RRAppellate Authority not to proceed in certain cases385
245TAdvance ruling to be void in certain circumstances386
245UPowers of the Authority387
245VProcedure of Authority388
245WAppeal389

Source: CBDT mapping of sections, Income-tax Act 1961 to Income-tax Act 2025.

What changed

Renumbered. Advance rulings continue to be given by the Board for Advance Rulings.

Practice notes

  • Settlement Commission sections (old 245A–245L) are marked redundant in the CBDT mapping and have no counterpart.
  • Eligibility for DRC is set by rules and Board specification under section 379(1).

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 245MA called in the new Income-tax Act, 2025?

Section 245MA of the Income-tax Act, 1961 (Dispute Resolution Committee) corresponds to section 379 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 245N called in the new Income-tax Act, 2025?

Section 245N of the Income-tax Act, 1961 (Definitions) corresponds to section 380 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 245-OB called in the new Income-tax Act, 2025?

Section 245-OB of the Income-tax Act, 1961 (Board for Advance Rulings) corresponds to section 381 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 245P called in the new Income-tax Act, 2025?

Section 245P of the Income-tax Act, 1961 (Vacancies etc., not to invalidate proceedings) corresponds to section 382 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 245Q called in the new Income-tax Act, 2025?

Section 245Q of the Income-tax Act, 1961 (Application for advance ruling) corresponds to section 383 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 245R called in the new Income-tax Act, 2025?

Section 245R of the Income-tax Act, 1961 (Procedure on receipt of application) corresponds to section 384 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What changed in sections 245MA–245W under the new Income Tax Act?

Renumbered. Advance rulings continue to be given by the Board for Advance Rulings.

Related sections

195→393TDS on interest and other sums paid to non-residents (residual provision)90 / 90A→159Double taxation relief under tax treaties (DTAA)92C→165Computation of arm's length price for international and specified domestic transactions