Section mapper · Filing, assessment and rectification
Section 143(1) of the Income-tax Act, 1961 is now
section 270 of the Income-tax Act, 2025
The intimation you get after your return is processed.
- Was
s.143(1), Income-tax Act, 1961 (repealed)- Is now
s.270(1), Income-tax Act, 2025- In force from
What changed
Renumbered. The 2025 Act refers to "any intimation or deemed intimation under section 270(1)" wherever the old Act said 143(1).
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.143 → s.270 — Processing of your return and scrutiny assessment
- s.154 → s.287 — Rectifying an obvious mistake in an order or intimation
- s.156 → s.289 — Notice of demand — the bill the department sends you