Reasons not to be disclosed
[Section-249 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
The reason to believe or reason to suspect, as referred to in section 247 or 248, recorded by the income-tax authority shall not be disclosed to any person or authority or the Appellate Tribunal.
FAQs on Section 249 of Income Tax Act 2025
What does Section 249 of the Income Tax Act, 2025 deal with?
Section 249 deals with the non-disclosure of reasons recorded by the income-tax authority under Sections 247 and 248.
Are income-tax authorities required to share reasons for their belief or suspicion under this section?
No, the reasons recorded under Section 247 or 248 are not required to be disclosed to any person, authority, or even the Appellate Tribunal.
Does Section 249 override the rights of the taxpayer to know the basis of action taken against them?
Yes, specifically for the reasons recorded under Sections 247 and 248, this section states they are not to be disclosed regardless of any requests.
Is the Appellate Tribunal allowed access to the reasons recorded under Sections 247 or 248?
No, even the Appellate Tribunal is not entitled to know the reasons recorded under those sections.
What is the effective date of enforcement for Section 249?
Section 249 comes into effect from 1st April, 2026.
To which sections does Section 249 specifically refer for the undisclosed reasons?
It refers specifically to Section 247 and Section 248 of the Income Tax Act, 2025.
Why might such a provision be included in the Act?
While the Act does not state reasons, such provisions are typically aimed at protecting the integrity of investigations and preventing prejudicial interference.
Can a taxpayer challenge the non-disclosure of reasons recorded under this section?
Section 249 explicitly bars such disclosures, and no challenge is allowed under this provision regarding the non-disclosure itself.
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