Section mapper · Filing, assessment and rectification
Section 156 of the Income-tax Act, 1961 is now
section 289 of the Income-tax Act, 2025
Notice of demand — the bill the department sends you.
- Was
s.156, Income-tax Act, 1961 (repealed)- Is now
s.289, Income-tax Act, 2025- In force from
What changed
Renumbered only. Worth keeping straight: the old section 156 was the demand notice, while the NEW section 156 is the rebate that used to be 87A. Same number, opposite news.
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.87A → s.156 — The rebate that makes income up to ₹12 lakh tax-free in the new regime
- s.154 → s.287 — Rectifying an obvious mistake in an order or intimation
- s.143(1) → s.270 — The intimation you get after your return is processed