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169 provisions mapped from official sources. The full Act has 536 sections — more mappings are being added.

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s. 143s. 270–273·Assessment procedure

Procedural Change

What this means for you

The compliance process has changed — timelines or procedures may differ. The substantive law remains the same, but you should update your filing procedures for AY 2026-27 onwards.

Compliance affected Pending matters — verify

Relevant for:Tax ProfessionalsPending Proceedings

ITA 1961 — Section 143

Verified

Section 143: Summary assessment (143(1)), scrutiny assessment (143(3)), best judgment (144). Notice under 143(2) for scrutiny selection.

ITA 2025 — Section 270–273

Verified

Sections 270 (Assessment), 271 (Best judgment assessment), 273 (Faceless Assessment). Assessment procedure expanded across multiple sections.

What Changed

AI Summary

Single section split into multiple sections (270–273). Faceless assessment given explicit statutory recognition under Section 273. Substantive assessment powers unchanged.

Verdict

Compliance process, forms, or timelines changed; substantive rights/obligations unaffected.

Faceless assessment codified under Section 273. NFAC has statutory recognition under ITA 2025.

ITA 2025 — Section 270–273Read on official site

Source:Income-tax Act, 2025 — Official Navigator(Department Navigator PDF)· Verified 21 Aug 2025High confidenceView source