Section mapper · Filing, assessment and rectification
Section 149 of the Income-tax Act, 1961 is now
section 282 of the Income-tax Act, 2025
How far back a reassessment can go.
- Was
s.149, Income-tax Act, 1961 (repealed)- Is now
s.282(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 282(1) keeps the ordinary outer limit at three years and three months from the end of the tax year, extended to five years and three months in the specified high-value cases.
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.147 → s.279 — Income that escaped assessment — when an earlier year is reopened
- 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