Section mapper · Filing, assessment and rectification
Section 249 of the Income-tax Act, 1961 is now
section 358 of the Income-tax Act, 2025
The form, the fee and the time limit for an appeal.
- Was
s.249, Income-tax Act, 1961 (repealed)- Is now
s.358(1) and (2), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 358(1) keeps the prescribed form and verification, and 358(2) keeps the fee ladder — ₹250 at the bottom — for an appeal to the Commissioner (Appeals) or the Joint Commissioner (Appeals).
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.246A → s.357 — Appealing to the Commissioner (Appeals)
- s.250 → s.359 — How your first appeal is actually heard
- s.253 → s.362 — Appealing to the Income Tax Appellate Tribunal