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— official CBDT correspondence

Section 125 — Powers of Commissioner respecting specified areas, cases, per­sons, etc: where it sits in the Income-tax Act, 2025

Section 125 (Powers of Commissioner respecting specified areas, cases, per­sons, etc) of the Income-tax Act, 1961 has no identified counterpart in the Income-tax Act, 2025.

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 125 of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

The official CBDT correspondence identifies no single substantive successor — see the clause-by-clause table for where each limb went.

What does Section 125 of the Income-tax Act, 1961 deal with?

Section 125 — "Powers of Commissioner respecting specified areas, cases, per­sons, etc", under CHAPTER XIII - INCOME-TAX AUTHORITIES of the Income-tax Act, 1961.

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same chapter · chapter xiii - income-tax authorities · income-tax act, 1961

  • Section 121 — Jurisdiction of Commissioners
  • Section 121A — Jurisdiction of Commissioners Appeals
  • Section 122 — Jurisdiction of Appellate Assistant Commissioners
  • Section 123 — Jurisdiction of Inspecting Assistant Commissioners
  • Section 125A — Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer
  • Section 126 — Powers of Board respecting specified area, classes of persons or incomes
  • Section 128 — Functions of Inspectors of Income-tax
  • Section 130A — Income-tax Officer competent to perform any function or func­tions

frequently looked up · income-tax act, 1961

§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281