Section mapper · Filing, assessment and rectification
Section 140 of the Income-tax Act, 1961 is now
section 265 of the Income-tax Act, 2025
Who has to sign and verify your return.
- Was
s.140, Income-tax Act, 1961 (repealed)- Is now
s.265, Table, Income-tax Act, 2025- In force from
What changed
Restructured into a table. Section 265 puts every category of filer and the person who must verify for them into one table, replacing the old run of clauses.
Where this comes from
Read from incometaxindia.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.139 → s.263 — Filing your income tax return, and the due date
- s.140A → s.266 — Self-assessment tax — paying the balance before you file
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