Section mapper · Filing, assessment and rectification
Section 153 of the Income-tax Act, 1961 is now
section 286 of the Income-tax Act, 2025
Time limits for finishing an assessment.
- Was
s.153, Income-tax Act, 1961 (repealed)- Is now
s.286(1), Table, Income-tax Act, 2025- In force from
What changed
Restructured into a table. Section 286(1) replaces the old sequence of sub-sections with one table of proceedings and the period allowed for each.
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.
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