Section mapper · Filing, assessment and rectification
Section 144 of the Income-tax Act, 1961 is now
section 271 of the Income-tax Act, 2025
Best judgment assessment when you do not respond.
- Was
s.144, Income-tax Act, 1961 (repealed)- Is now
s.271(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 271(1) keeps the same three triggers — failure to file under section 263, failure to comply with a section 268 notice or direction, and failure to comply with a special audit — and keeps the requirement to give you a hearing first.
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.142 → s.268 — The notice that asks you for documents before an assessment
- s.143 → s.270 — Processing of your return and scrutiny assessment
- s.147 → s.279 — Income that escaped assessment — when an earlier year is reopened