Section mapper · Filing, assessment and rectification
Section 147 of the Income-tax Act, 1961 is now
section 279 of the Income-tax Act, 2025
Income that escaped assessment — when an earlier year is reopened.
- Was
s.147, Income-tax Act, 1961 (repealed)- Is now
s.279(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 279(1) keeps the power to assess or reassess escaped income, expressly subject to the procedure and time limits now in sections 280 to 286.
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.148 → s.280 — The reassessment notice, and what has to come with it
- s.148A → s.281 — Your chance to reply before a reassessment notice is issued
- s.149 → s.282 — How far back a reassessment can go