Section mapper · Filing, assessment and rectification
Section 264 of the Income-tax Act, 1961 is now
section 378 of the Income-tax Act, 2025
Asking the Commissioner to revise an order in your favour.
- Was
s.264, Income-tax Act, 1961 (repealed)- Is now
s.378(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 378(1) keeps the taxpayer-side revision — any order other than one section 377 covers, on the Commissioner’s own motion or on your application.
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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