Section mapper · Filing, assessment and rectification
Section 285BA of the Income-tax Act, 1961 is now
section 508 of the Income-tax Act, 2025
The statement of financial transactions behind your AIS.
- Was
s.285BA, Income-tax Act, 1961 (repealed)- Is now
s.508(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 508(1) keeps the reporting duty on banks, registrars, companies and the rest, which is what populates the annual information statement you see before filing. That statement itself is section 510.
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.285BB → s.510 — The annual information statement the department keeps on you
- s.139A → s.262 — PAN — who must have one and where to quote it
- s.272B → s.467 — Penalty for a PAN failure