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

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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

Review pending

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

Review pending

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)· Original dataset (2025-08-21) — detailed review pendingHigh confidenceView source