The Income-tax Act, 2025 replaced the Income-tax Act, 1961 from 1 April 2026. The law is largely the same, but almost every section number has changed, and “previous year” and “assessment year” have become a single “tax year”. Below, each kind of notice and appeal under the new Act has its own page, with the old section number alongside.
Is your notice under the old Act or the new Act?
Look at the heading of the notice. It names the Act and the section. As a rule:
| Income for | Governed by |
|---|---|
| Financial year 2025-26 and earlier (assessment year 2026-27 and earlier) | Income-tax Act, 1961 |
| Tax year 2026-27 onwards (income from 1 April 2026) | Income-tax Act, 2025 |
So a notice issued today about an earlier year will usually still quote the 1961 Act. Notices under the 2025 Act will grow from 2027, when returns for tax year 2026-27 are filed and processed.
Find your notice under the 2025 Act
Match the section printed on your notice. Each link opens a page written for that notice.
Notices
| Section on your notice | What it is | Earlier, 1961 Act |
|---|---|---|
| 270(8) | Scrutiny Notice | 143(2) |
| 268(1) | Inquiry before assessment: questionnaire, documents or a return | 142(1) |
| 270(1) | Intimation and Proposed Adjustment | 143(1) |
| 280 / 281 | Reassessment Notice | 148A / 148 |
| 252 | Notice to Furnish Information | 133(6) |
| 263(7) | Defective Return Notice | 139(9) |
| 289 | Notice of Demand | 156 |
| 439 | Penalty Notice | 270A |
Appeals and remedies
| Section on your notice | What it is | Earlier, 1961 Act |
|---|---|---|
| 357 | First Appeal to the Commissioner (Appeals) | 246A |
| 362 | Appeal to the Income Tax Appellate Tribunal | 253 |
| 287 | Rectification of Mistake | 154 |
| 377 / 378 | Revision of Orders | 263 / 264 |
| 411 | Stay of Income Tax Demand | 220(6) |
Convert a section number
Have only the old section number, or only the new one? Type it here.
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What changes in a notice or appeal
- Section numbers. For example, a scrutiny notice under Section 143(2) is now issued under Section 270(8), and a first appeal under Section 246A is now filed under Section 357.
- Tax year. The new Act uses a single “tax year” in place of “previous year” and “assessment year”.
- Time limits. Most are unchanged, but some are worded differently. The Tribunal appeal period, for example, is now two months from the end of the month in which the order is communicated.
- Forms and rules. The Income-tax Rules, 2026 have replaced the 1962 Rules, and forms have been renumbered.
- Case law. Judgments under the 1961 Act continue to guide the corresponding provisions where the wording is the same, but each issue needs checking against the new text.
How we handle notices during the transition
We check which Act the notice is issued under, map the sections in both Acts, and cite the correct provision in every reply, appeal and submission. Where a notice quotes the wrong Act or a section that does not apply to that year, we raise it.
See the full section mapping table, or the notices under the 1961 Act in our Income Tax notices section.
Official sources
- Income Tax Departmentincometaxindia.gov.inActs, rules, circulars and the 1961 to 2025 section utility
- Income Tax e-Filing portalincometax.gov.inReply to notices under e-Proceedings and file first appeals
- Authenticate a notice (DIN check)incometax.gov.inConfirm that a notice or order is genuine before replying
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.