Section mapper · Filing, assessment and rectification
Section 142 of the Income-tax Act, 1961 is now
section 268 of the Income-tax Act, 2025
The notice that asks you for documents before an assessment.
- Was
s.142, Income-tax Act, 1961 (repealed)- Is now
s.268(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 268(1) keeps the power to require a return, produce accounts or furnish information, and 268(5) keeps the special-audit direction. The faceless machinery that was 142B is now section 532.
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.143 → s.270 — Processing of your return and scrutiny assessment
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- s.154 → s.287 — Rectifying an obvious mistake in an order or intimation