Section mapper · Filing, assessment and rectification
Section 139 of the Income-tax Act, 1961 is now
section 263 of the Income-tax Act, 2025
Filing your income tax return, and the due date.
- Was
s.139, Income-tax Act, 1961 (repealed)- Is now
s.263(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 263(1) is the obligation to file that was 139(1); belated, revised and updated returns follow in the same section and in section 267.
Where this comes from
Read from egazette.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.139A → s.262 — PAN — who must have one and where to quote it
- s.140A → s.266 — Self-assessment tax — paying the balance before you file
- s.140B → s.267 — Tax on an updated return (ITR-U)