The Statutory Brief

IT Act 1961 → 2025 / Sections 116–130

Returns & assessment

Sections 116–130 → Sections 236–245

Income-tax authorities, CBDT instructions, jurisdiction and transfer of cases

Sections 116–130 of the old Income-tax Act, 1961 · new sections 236–245 under the Income-tax Act, 2025

New reference Sections 236 to 245 (income-tax authorities and jurisdiction)

Income-tax Act, 1961Sections 116–130

  • 116–118: list, appointment and control of income-tax authorities
  • 119: CBDT instructions and relaxation powers; 119A: Taxpayer's Charter
  • 120, 124: jurisdiction of authorities and Assessing Officers
  • 127: transfer of cases; 130: faceless jurisdiction

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

Income-tax Act, 2025Sections 236 to 245 (income-tax authorities and jurisdiction)

  • Same framework in sections 236–245
  • Section 239: Board instructions (old 119)
  • Section 240: Board to adopt and declare a Taxpayer's Charter
  • Section 243: power to transfer cases (old 127); 245: faceless jurisdiction

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

Section-by-section mapping (10 sections)

1961 ActSubject2025 Act
116Income-tax authorities236
117Appointment of income-tax authorities237
118Control of income-tax authorities238
119Instructions to subordinate authorities239
119ACharter for Taxpayer240
120Jurisdiction of income-tax authorities241
124Jurisdiction of Assessing Officers242
127Power to transfer cases243
129Change of incumbent of an office244
130Faceless jurisdiction of income-tax authorities245

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

What changed

Renumbered; the hierarchy of authorities and the Board's powers carry over. Circulars issued under old section 119 are cited as section 239 instructions going forward.

Practice notes

  • Condonation of delay requests that relied on 119(2)(b) now cite section 239.
  • Challenges to jurisdiction (old 124(3) time limits) — read section 242.

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 119 called in the new Income Tax Act?

Section 119 (CBDT instructions and relaxation) is section 239 of the Income-tax Act, 2025.

What is section 127 in the new Income Tax Act?

Power to transfer cases under section 127 is section 243 of the Income-tax Act, 2025.

What is section 116 called in the new Income-tax Act, 2025?

Section 116 of the Income-tax Act, 1961 (Income-tax authorities) corresponds to section 236 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 117 called in the new Income-tax Act, 2025?

Section 117 of the Income-tax Act, 1961 (Appointment of income-tax authorities) corresponds to section 237 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 118 called in the new Income-tax Act, 2025?

Section 118 of the Income-tax Act, 1961 (Control of income-tax authorities) corresponds to section 238 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 119 called in the new Income-tax Act, 2025?

Section 119 of the Income-tax Act, 1961 (Instructions to subordinate authorities) corresponds to section 239 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 119A called in the new Income-tax Act, 2025?

Section 119A of the Income-tax Act, 1961 (Charter for Taxpayer) corresponds to section 240 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 120 called in the new Income-tax Act, 2025?

Section 120 of the Income-tax Act, 1961 (Jurisdiction of income-tax authorities) corresponds to section 241 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What changed in sections 116–130 under the new Income Tax Act?

Renumbered; the hierarchy of authorities and the Board's powers carry over. Circulars issued under old section 119 are cited as section 239 instructions going forward.

Related sections

131→246Summons, search and seizure, calling for information and survey powers143→270Processing of returns (intimation) and scrutiny assessment139→263Return of income: original, belated, revised, updated and defective returns