Section mapper · Filing, assessment and rectification
Section 253 of the Income-tax Act, 1961 is now
section 362 of the Income-tax Act, 2025
Appealing to the Income Tax Appellate Tribunal.
- Was
s.253, Income-tax Act, 1961 (repealed)- Is now
s.362(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 362(1) keeps the list of orders you may take to the Tribunal, starting with an order of 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.
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