Sections 151 to 160 of the Income-tax Act, 1961
Reference index covering reassessment sanction, statutory time limits, rectification, notice of demand, faceless rectification, special procedures involving pending questions of law, block assessment of search cases, legal representatives and representative assessees.
The Income-tax Act, 2025 is now the current statute. Proceedings for tax years beginning before 1 April 2026 continue under the Income-tax Act, 1961 where preserved by Section 536. Searches or requisitions initiated before 1 April 2026 continue entirely under the 1961 Act, including the related assessment, reassessment, penalty and appeal proceedings. Likewise, reassessment proceedings for earlier years pending on 1 April 2026 continue under the old Act. The Section 158 block-assessment references on this page are therefore retained for applicable search cases and earlier-year proceedings, not as current section numbering under the 2025 Act.
Reassessment Sanction, Time Limits & Rectification - Sections 151 to 157A
- What is Sanction for issue of notice? What is Other provisions? Section 151 and 152 of Income Tax Act 1961
- What is Time limit for completion of assessments and reassessments? What is Assessment in case of search or requisition? Section 153 and 153A of Income Tax Act 1961
- What is Time-limit for completion of assessment under section 153A? What is Assessment of income of any other person? Section 153B and 153C of Income Tax Act 1961
- What is the meaning of Prior approval necessary for assessment in cases of search or requisition? What is Rectification of mistake? Section 153D and 154 of Income Tax Act 1961
- What are other amendments? What is Notice of demand? Section 155 and 156 of Income Tax Act 1961
- What is Intimation of loss? What is Intimation of assessment of firm? Section 157 and 158 of Income Tax Act 1961
- Section 157A Faceless rectification, amendments and issuance of notice or intimation
Pending Questions of Law & Block Assessment - Sections 158A to 158BI
- What is Procedure when assessee claims identical question of law is pending before High Court or Supreme Court? Section 158A of Income Tax Act 1961
- What is Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court? Section 158AA of Income Tax Act 1961
- What is search cases Definitions? What is Assessment of undisclosed income as a result of search? Section 158B and 158BA of Income Tax Act 1961
- What is Computation of undisclosed income of the block period? What is the Procedure for block assessment? Section 158BB and 158BC of Income Tax Act 1961
- What is Undisclosed income of any other person? What is Time limit for completion of block assessment? Section 158BD and 158BE of Income Tax Act 1961
- What is the meaning of Certain interests and penalties not to be levied or imposed? What is Levy of interest and penalty in certain cases? Section 158BF and 158BFA of Income Tax Act 1961
- What is the Authority competent to make the block assessment? What is Application of other provisions of this Act? What is the Chapter not to apply after certain date? Section 158BG, 158BH and 158BI of Income Tax Act 1961