Section Mapper › Section 139
Old Section 139 → New Section 263
Return of income
| Old Act (1961) | Section 139 |
|---|---|
| New Act (2025) | Section 263 |
| Applies from | 1 April 2026 (Tax Year 2026-27). Returns for FY 2025-26 (AY 2026-27) still use the old number. |
Covers original, belated, revised and updated returns.
Sources
TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping
Also check the official CBDT concordance (Form 121) and the e-filing portal's comparison utility at incometax.gov.in.
Frequently asked questions
- What is the new section for 139?
- Section 263 of the Income-tax Act, 2025. It covers original, belated, revised and updated returns.
- Which Act applies to returns for FY 2025-26?
- The 1961 Act. Returns for FY 2025-26 (AY 2026-27) are filed under the old Act with old section numbers. The 2025 Act applies to income from 1 April 2026 onward.
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