Section mapper · Filing, assessment and rectification
Section 246A of the Income-tax Act, 1961 is now
section 357 of the Income-tax Act, 2025
Appealing to the Commissioner (Appeals).
- Was
s.246A, Income-tax Act, 1961 (repealed)- Is now
s.357, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 357 keeps the list of appealable orders for an assessee, a deductor or a collector, and the parallel route to the Joint Commissioner (Appeals) is section 356.
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.249 → s.358 — The form, the fee and the time limit for an appeal
- s.253 → s.362 — Appealing to the Income Tax Appellate Tribunal
- s.264 → s.378 — Asking the Commissioner to revise an order in your favour