The Statutory Brief

IT Act 1961 → 2025 / Sections 132A–138

Search & survey

Sections 132A–138 → Sections 248–260

Requisition, seized assets, power to collect information, faceless collection

Sections 132A–138 of the old Income-tax Act, 1961 · new sections 248–260 under the Income-tax Act, 2025

New reference Sections 248 to 260 (requisition, information powers)

Income-tax Act, 1961Sections 132A–138

  • 132A requisition; 132B application of seized assets against liabilities
  • 133B and 133C: power to collect and call for information
  • 134–136: inspect company registers, powers of DGIT/CIT, proceedings are judicial
  • 138: disclosure of information about assessees

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

Income-tax Act, 2025Sections 248 to 260 (requisition, information powers)

  • 132A → 248 & 249; 132B → 250
  • 133B → 254; 133C → 259; 135A (faceless) → 260
  • 134 → 255; 135 → 256; 136 → 257
  • 138 → 258

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

Section-by-section mapping (9 sections)

1961 ActSubject2025 Act
132APowers to requisition books of account, etc248, 249
132BApplication of seized or requisitioned assets250
133BPower to collect certain information254
133CPower to call for information by prescribed income-tax authority259
134Power to inspect registers of companies255
135Powers of DGIT/DIT, CCIT/CIT and JCIT256
135AFaceless collection of information260
136Proceedings before income-tax authorities to be judicial proceedings257
138Disclosure of information respecting assessees258

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

What changed

Renumbered per the CBDT mapping. Search (132), summons (131) and survey (133A) are covered on the section 131 page.

Practice notes

  • Penalty for not complying with the old 133B now sits in section 466 (old 272AA).
  • Section 494 punishes a public servant disclosing information against section 258(3).

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 132A called in the new Income-tax Act, 2025?

Section 132A of the Income-tax Act, 1961 (Powers to requisition books of account, etc) corresponds to section 248, 249 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 132B called in the new Income-tax Act, 2025?

Section 132B of the Income-tax Act, 1961 (Application of seized or requisitioned assets) corresponds to section 250 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 133B called in the new Income-tax Act, 2025?

Section 133B of the Income-tax Act, 1961 (Power to collect certain information) corresponds to section 254 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 133C called in the new Income-tax Act, 2025?

Section 133C of the Income-tax Act, 1961 (Power to call for information by prescribed income-tax authority) corresponds to section 259 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 134 called in the new Income-tax Act, 2025?

Section 134 of the Income-tax Act, 1961 (Power to inspect registers of companies) corresponds to section 255 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 135 called in the new Income-tax Act, 2025?

Section 135 of the Income-tax Act, 1961 (Powers of DGIT/DIT, CCIT/CIT and JCIT) corresponds to section 256 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What changed in sections 132A–138 under the new Income Tax Act?

Renumbered per the CBDT mapping. Search (132), summons (131) and survey (133A) are covered on the section 131 page.

Related sections

131→246Summons, search and seizure, calling for information and survey powers158BC→294Block assessment procedure in search cases281B→500Provisional attachment of property to protect revenue