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171 mapping records. Source-checked records are labelled; remaining legacy mappings stay marked for review.

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s. 270AAs. 440·Immunity from penalty — voluntary disclosure

No Material Change

What this means for you

This is only a renumbering — Section 270AA of ITA 1961 is now Section 440 of ITA 2025. The legal position is unchanged. Existing judicial precedents continue to apply. No action required beyond updating section references in filings from AY 2026-27 onwards.

Renumbering only

Relevant for:Tax Professionals

ITA 1961 — Section 270AA

Review pending

Section 270AA: Immunity from penalty if tax and interest on under-reported income paid and return not contested.

ITA 2025 — Section 440

Review pending

Section 440: Same immunity provision.

What Changed

AI Summary

Renumbered from 270AA to 440. No change.

Verdict

Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.

ITA 2025 — Section 440Read on official site

Source:Income-tax Act, 2025 — Official Navigator(Department Navigator PDF)· Original dataset (2025-08-21) — detailed review pendingHigh confidenceView source