IT Act 1961 → 2025 / Sections 246–269
Returns & assessmentJCIT(A), CIT(A) powers, ITAT, appeal to High Court and Supreme Court
Sections 246–269 of the old Income-tax Act, 1961 · new sections 356–374 under the Income-tax Act, 2025
New reference Sections 356 to 374 (appeals)
Applies to FY 2025-26 (AY 2026-27) and earlier years.
Applies from tax year 2026-27 (from 1 April 2026).
| 1961 Act | Subject | 2025 Act |
|---|---|---|
| 246 | Appealable orders before Joint Commissioner (Appeals) | 356 |
| 249 | Form of appeal and limitation | 358 |
| 251 | Powers of Joint Commissioner (Appeals) or Commissioner (Appeals) | 360 |
| 252 | Appellate Tribunal | 361 |
| 252A | Qualifications and service conditions of ITAT President and Members | 361 |
| 254 | Orders of Appellate Tribunal | 363 |
| 255 | Procedure of Appellate Tribunal | 364 |
| 260A | Appeal to High Court | 365 |
| 260B | Case before High Court to be heard by not less than two judges | 366 |
| 261 | Appeal to Supreme Court | 367 |
| 262 | Hearing before Supreme Court | 368 |
| 265 | Tax to be paid notwithstanding reference, etc | 369 |
| 266 | Execution for costs awarded by Supreme Court | 370 |
| 267 | Amendment of assessment on appeal | 371 |
| 268 | Exclusion of time taken for copy | 372 |
| 268A | Appeal by income-tax authority — monetary limits | 373 |
| 269 | Definition of "High Court" | 374 |
Source: CBDT mapping of sections, Income-tax Act 1961 to Income-tax Act 2025.
Renumbered. Appeal fees and the 120-day limit for High Court appeals carry over.
Appeal to the High Court (old 260A) is section 365 of the Income-tax Act, 2025, to be filed within 120 days of receiving the ITAT order.
Orders of the Appellate Tribunal (old 254, including rectification) are section 363 of the Income-tax Act, 2025.
Section 246 of the Income-tax Act, 1961 (Appealable orders before Joint Commissioner (Appeals)) corresponds to section 356 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 249 of the Income-tax Act, 1961 (Form of appeal and limitation) corresponds to section 358 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 251 of the Income-tax Act, 1961 (Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)) corresponds to section 360 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 252 of the Income-tax Act, 1961 (Appellate Tribunal) corresponds to section 361 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 252A of the Income-tax Act, 1961 (Qualifications and service conditions of ITAT President and Members) corresponds to section 361 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 254 of the Income-tax Act, 1961 (Orders of Appellate Tribunal) corresponds to section 363 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Renumbered. Appeal fees and the 120-day limit for High Court appeals carry over.