IT Act 1961 → 2025 / Sections 139B–157, 158A, 234H–242
Returns & assessmentTax return preparers, verification of return, faceless assessment 144B, reassessment time limits 149 and sanction 151, intimation of loss, Aadhaar fee, refunds
Sections 139B–157, 158A, 234H–242 of the old Income-tax Act, 1961 · new sections 263–436 under the Income-tax Act, 2025
New reference Sections 263–291, 375, 376, 430–436
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 |
|---|---|---|
| 139B | Scheme for submission of returns through Tax Return Preparers | 264 |
| 139C | Power to dispense with documents with return | 263(2)(a) |
| 139D | Electronic filing of return | 263(2)(a) |
| 140 | Return by whom to be verified | 265 |
| 142B | Faceless Inquiry or Valuation | 532 |
| 144B | Faceless Assessment | 273 |
| 144BA | Reference to Principal Commissioner or Commissioners in certain cases | 274 |
| 145B | Taxability of certain income | 278 |
| 149 | Time limit for reassessment notices | 282 |
| 150 | Provision for cases where assessment is in pursuance of an order on appeal, etc | 283 |
| 151 | Sanction for reassessment notices | 284 |
| 151A | Faceless assessment of income escaping assessment | 532 |
| 152 | Other provisions (reassessment) | 285 |
| 155 | Other Amendments | 288 |
| 156A | Modification and revision of notice in certain cases | 290 |
| 157 | Intimation of Loss | 291 |
| 157A | Faceless rectification, amendments and issuance of notice or intimation | 532 |
| 158A | Procedure when assessee claims identical question of law is pending before High Court or Supreme Court | 375 |
| 158AB | Identical question of law — departmental appeal deferral | 376 |
| 234H | Fee for default relating to intimation of aadhaar number | 430 |
| 238 | Person entitled to claim refund in certain special cases | 432 |
| 239A | Refund for denying liability to deduct tax in certain cases | 434 |
| 240 | Refund on appeal etc | 435 |
| 242 | Correctness of assessment not to be questioned | 436 |
| 264A | Faceless revision of orders | 532 |
| 264B | Faceless effect of orders | 532 |
Source: CBDT mapping of sections, Income-tax Act 1961 to Income-tax Act 2025.
Renumbered. Faceless schemes for inquiry (142B), reassessment (151A), rectification (157A) and revision (264A, 264B) are now all made under section 532.
Time limits for reassessment notices are in section 282 of the Income-tax Act, 2025 (notices under sections 280 and 281).
Section 273 of the Income-tax Act, 2025.
Section 139B of the Income-tax Act, 1961 (Scheme for submission of returns through Tax Return Preparers) corresponds to section 264 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 139C of the Income-tax Act, 1961 (Power to dispense with documents with return) corresponds to section 263(2)(a) of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 139D of the Income-tax Act, 1961 (Electronic filing of return) corresponds to section 263(2)(a) of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 140 of the Income-tax Act, 1961 (Return by whom to be verified) corresponds to section 265 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 142B of the Income-tax Act, 1961 (Faceless Inquiry or Valuation) corresponds to section 532 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 144B of the Income-tax Act, 1961 (Faceless Assessment) corresponds to section 273 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Renumbered. Faceless schemes for inquiry (142B), reassessment (151A), rectification (157A) and revision (264A, 264B) are now all made under section 532.