Income-tax Act 2025
Old to New Section Numbers for Tax Notices: 143(1) to 270(1)
143(1) is now 270(1), 154 is 287, 244A is 437 and 234B is 424. A table of notice, interest and refund sections under the 2025 Act, and which year uses which.
myutils.me8 min read
Under the Income-tax Act, 2025, the 143(1) intimation becomes a section 270(1) intimation, rectification under section 154 becomes section 287, refund interest under section 244A becomes section 437, and interest under sections 234B and 234C becomes sections 424 and 425. The table below covers the notice, interest and refund sections a taxpayer is most likely to meet.
Before you look anything up, check the year on your notice. Anything for AY 2026-27 or earlier still carries the old section numbers, because section 536 of the 2025 Act keeps the 1961 Act in charge of proceedings for years that began before 1 April 2026. The new numbers apply from Tax Year 2026-27, so you will first see them on returns filed and processed in 2027.
How these mappings were checked
Each pair below was matched against the text of the Income-tax Act, 2025 as amended by the Finance Act, 2026: the new section's heading and its operative wording (rates, limits, time limits) were compared with the old section. Where a new section only partly covers an old one, or its sub-section could not be pinned down, the table says so. The Act's numbering is long and the department's own navigator is the final word, so treat any number not listed here as unconfirmed until you have checked it on incometaxindia.gov.in.
Return, processing and assessment
| 1961 Act | 2025 Act | What it covers |
|---|---|---|
| 139 (return of income) | 263 | Filing a return, due dates, belated and revised returns |
| 140A (self-assessment tax) | 266 | Paying the balance tax before filing |
| 142(1) (inquiry before assessment) | 268(1) | Notice to file a return or produce accounts and documents |
| 143(1) (processing and intimation) | 270(1) | CPC's processing of your return and the intimation |
| 143(2) (scrutiny notice) | 270(8) | Notice to support your return with evidence |
| 143(3) (scrutiny assessment order) | 270(10) | The assessment order after scrutiny |
| 144 (best judgment assessment) | 271 | Assessment when you don't file or don't comply |
| 147 (income escaping assessment) | 279 | Reassessment of an earlier year |
| 148 (notice for reassessment) | 280 | The reassessment notice itself |
| 148A (procedure before a reassessment notice) | 281 | The show-cause step before a reassessment notice |
| 154 (rectification of mistake) | 287 | Correcting a mistake apparent from the record |
| 156 (notice of demand) | 289 | The demand notice; a 270(1) intimation with a sum payable is treated as one |
Two things stand out. Processing and scrutiny now sit in one section: sub-sections (1) to (7) of section 270 deal with CPC's processing and the intimation (the old 143(1)(a) proposed-adjustment communication, with its 30 days to respond, is section 270(2)), and sub-sections (8) to (10) with scrutiny. Your 143(1) intimation becomes a 270(1) intimation walks through the processing side, and rectification under section 154 vs 287 covers the correction route. And the old section 156 number is now used for something else: in the 2025 Act, section 156 is the rebate that used to be section 87A.
The time limits read the same. An intimation cannot be sent after nine months from the end of the financial year in which the return was filed (section 270(4)). A scrutiny notice cannot be served after three months from the end of the financial year in which the return was filed (section 270(9)). A rectification cannot be made after four years from the end of the financial year in which the order or intimation was passed (section 287).
Interest and fees on your tax
| 1961 Act | 2025 Act | What it covers |
|---|---|---|
| 234A | 423 | Interest for filing the return late, 1% a month on the unpaid tax |
| 234B | 424 | Interest when advance tax paid is less than 90% of the assessed tax, 1% a month |
| 234C | 425 | Interest for deferring advance tax instalments |
| 234D | 426 | Interest on an excess refund |
| 234F | 428 | Fee for a late return: ₹5,000, or ₹1,000 if total income is ₹5 lakh or less |
| 220 | 411 | When a demand must be paid and when you are treated as in default |
Section 425 states the deferment interest a little differently from section 234C. It sets 3% of the shortfall for the 15 June, 15 September and 15 December instalments and 1% for the 15 March instalment, and, as before, no interest for the June instalment if at least 12% was paid by 15 June, or for the September instalment if at least 36% was paid by 15 September. Interest on a demand paid after its due date, 1% for every month or part of a month under the old section 220(2), is in section 411(3).
Refunds
| 1961 Act | 2025 Act | What it covers |
|---|---|---|
| 237 | 431 | Your right to a refund |
| 239 | 433 | A refund is claimed by filing a return |
| 244A | 437 | Interest on refunds, 0.5% for every month or part of a month |
| 245 | 438 | Setting off or withholding a refund against a demand |
For an old year, section 536(2)(g) keeps the 1961 Act's interest rules for refunds and defaults, but the rate for the period from 1 April 2026 is the one in the 2025 Act. The rates in sections 437, 423 and 424 are the same as before, so the figures do not change.
Penalties
| 1961 Act | 2025 Act | What it covers |
|---|---|---|
| 270A | 439 | Penalty for under-reporting and misreporting of income |
| 270AA | 440 | Immunity from penalty |
A worked example: same rule, different number
Suresh's tax on his FY 2025-26 income works out to ₹60,000. He paid ₹30,000 as advance tax, which is less than 90% of the assessed tax, and paid the rest when he filed on 31 July 2026. His AY 2026-27 intimation charges interest under section 234B: 1% a month on the ₹30,000 shortfall for April, May, June and July 2026, which is ₹1,200. If he wants to dispute it, he files a rectification under section 154.
Suppose the same thing happens with his FY 2026-27 income. The intimation in 2027 will be under section 270(1), the interest under section 424 (again 1% a month, so again ₹1,200 for the same shortfall and period), and a rectification under section 287. The arithmetic is unchanged. Only the numbers on the page move.
Numbers this table does not cover
Some old sections were split across several new ones, and a few blogs give mappings that do not match the Act's text. If your notice cites a section not listed above, such as 139(9) for a defective return, check it in the Act or on incometaxindia.gov.in before you rely on a number. For AY 2026-27 and earlier, the notice will still cite the old section, and the old rules apply. A chartered accountant can confirm the right provision before you reply to anything that affects your tax.
For more on what each old-year notice means, see 143(1) vs 143(2) vs 148 and, if a refund was held against a demand, refund adjusted under section 245. The background on the switch is in which law applies to your return or notice.
myutils.me shows each PAN's demands with the DIN, dates and interest, and its refund status, after you add the PAN or press Sync. It is an independent app that reads the portal; replies and rectifications are filed on the portal.
FAQ
What is the new section number for 143(1)?
Section 270(1) of the Income-tax Act, 2025. It applies to returns for Tax Year 2026-27 onwards. Returns for AY 2026-27 and earlier are still processed under section 143(1).
Which section replaces section 154 rectification?
Section 287, "Rectification of mistake". The four-year time limit from the end of the financial year in which the order or intimation was passed is unchanged.
What is the new section for 244A refund interest?
Section 437. It keeps the rate of 0.5% for every month or part of a month.
My intimation in 2026 says 143(1). Is it wrong?
No. Section 536 of the 2025 Act keeps the 1961 Act in charge of returns for years that began before 1 April 2026, so an AY 2026-27 intimation correctly cites section 143(1), even if it was issued after 1 April 2026.
Is section 156 still the demand notice?
Not in the 2025 Act. There the demand notice is section 289, and section 156 is the rebate that replaced section 87A. Old-year demand notices still cite section 156 of the 1961 Act.
Sources
Topics
- Section 270(1)
- Section 287
- Section 437
- Section 424
- Income-tax Act 2025
- Section 143(1)
- Section 148
- Section 143(2)
- Tax Demand
- AY 2026-27
myutils.me
Written by the team behind myutils.me, a free, independent app that brings ITR status, refunds and AIS/TIS for each PAN into one dashboard. Check anything important against the Income Tax portal before you act on it.
