Section-wise Comparison between Income Tax Act 2025 and Income Tax Act 1961

CHAPTER XX – Appeals and revision

Here’s the section-wise analysis of CHAPTER XX – Appeals and revision 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)
246	Appealable orders before Joint Commissioner (Appeals).	Section-356
246A	Appealable orders before Commissioner (Appeals).	Section-357
247	Appeal by partner.[Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]	Omitted
248	Appeal by a person denying liability to deduct tax in certain cases.	Redundant
249	Form of appeal and limitation.	Section-358
250	Procedure in appeal.	Section-359
251	Powers of Joint Commissioner (Appeals) or Commissioner (Appeals).	Section-360
252	Appellate Tribunal.	Section-361
252A	Qualifications, terms and conditions of service of President, Vice-President and Member	Section-361
253	Appeals to the Appellate Tribunal.	Section-362
254	Orders of Appellate Tribunal.	Section-363
255	Procedure of Appellate Tribunal.	Section-364
256	Statement of case to the High Court.	Redundant
257	Statement of case to Supreme Court in certain cases.	Redundant
258	Power of High Court or Supreme Court to require statement to be amended.	Redundant
259	Case before High Court to be heard by not less than two judges.	Redundant
260	Decision of High Court or Supreme Court on the case stated.	Redundant
260A	Appeal to High Court.	Section-365
260B	Case before High Court to be heard by not less than two judges.	Section-366
261	Appeal to Supreme Court.	Section-367
262	Hearing before Supreme Court.	Section-368
263	Revision of orders prejudicial to revenue.	Section-377
264	Revision of other orders.	Section-378
264A	Faceless revision of orders.	Section-532
264B	Faceless effect of orders.	Section-532
265	Tax to be paid notwithstanding reference, etc.	Section-369
266	Execution for costs awarded by Supreme Court.	Section-370
267	Amendment of assessment on appeal.	Section-371
268	Exclusion of time taken for copy.	Section-372
268A	Filing of appeal or application fore reference by income-tax authority.	Section-373
269	Definition of “High Court”	Section-374

CHAPTER XXA – Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax

Here’s the section-wise analysis of CHAPTER XXA – Acquisition of immovable properties in certain cases of transfer to counteract evasion of tax 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)
269A	Definitions.	Redundant
269AB	Registration of certain transactions.	Redundant
269B	Competent authority.	Redundant
269C	Immovable property in respect of which proceedings for acquisition may be taken.	Redundant
269D	Preliminary notice.	Redundant
269E	Objections.	Redundant
269F	Hearing of objections.	Redundant
269G	Appeal against order for acquisition.	Redundant
269H	Appeal to High Court.	Redundant
269-I	Vesting of property in Central Government.	Redundant
269J	Compensation.	Redundant
269K	Payment or deposit of compensation.	Redundant
269L	Assistance by Valuation Officers.	Redundant
269M	Powers of competent authority.	Redundant
269N	Rectification of mistakes.	Redundant
269-O	Appearance by authorised representative or registered valuer.	Redundant
269P	Statement to be furnished in respect of transfers of immovable property.	Redundant
269Q	Chapter not to apply to transfers to relatives.	Redundant
269R	Properties liable for acquisition under this Chapter not to be acquired under other laws.	Redundant
269RR	Chapter not to apply where transfer of immovable property made after a certain date.	Redundant
269S	Chapter not to extend to State of Jammu and Kashmir.	Redundant

Suresh Prasad

Suresh Prasad is a trusted author and expert in Indian Taxation and Corporate Law, simplifying complex legal topics for professionals, students, and businesses. Follow him on LinkedIn and X(Twitter).

May 1, 2025

in Income Tax