Section mapper · Filing, assessment and rectification
Section 250 of the Income-tax Act, 1961 is now
section 359 of the Income-tax Act, 2025
How your first appeal is actually heard.
- Was
s.250, Income-tax Act, 1961 (repealed)- Is now
s.359(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 359(1) keeps the procedure — a day and place fixed for hearing, with notice to you and to the Assessing Officer whose order is under appeal.
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.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