CHAPTER XIVA – Special provision for avoiding repetitive appeals
Here’s the section-wise analysis of CHAPTER XIVA – Special provision for avoiding repetitive appeals of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 158A | Procedure when assessee claims identical question of law is pending before High Court or Supreme Court. | Section-375 |
| 158AA | Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court. | Redundant |
| 158AB | Procedure where an identical question of law is pending before High Court or Supreme Court. | Section-376 |
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