Section mapper · Filing, assessment and rectification
Section 155 of the Income-tax Act, 1961 is now
section 288 of the Income-tax Act, 2025
Later amendments the Assessing Officer can make to your assessment.
- Was
s.155, Income-tax Act, 1961 (repealed)- Is now
s.288(1), Table, Income-tax Act, 2025- In force from
What changed
Restructured into a table. Section 288(1) lists in a table the actions the officer may take, the reasons for each and the conditions, within four years — the old section’s long list of specific recomputation cases in a readable form.
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.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
- s.143 → s.270 — Processing of your return and scrutiny assessment