Section mapper · Filing, assessment and rectification
Section 143 of the Income-tax Act, 1961 is now
section 270 of the Income-tax Act, 2025
Processing of your return and scrutiny assessment.
- Was
s.143, Income-tax Act, 1961 (repealed)- Is now
s.270(1) processing, s.270 scrutiny, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 270(1) is the processing-and-intimation step that was 143(1); the rest of section 270 carries the scrutiny assessment that was 143(2) and (3).
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(1) → s.270 — The intimation you get after your return is processed
- 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