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— official CBDT correspondence

Section 135 — Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 135 (Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner) of the Income-tax Act, 1961 corresponds to Section 256 and Section 261 of the Income-tax Act, 2025.

corresponding provisions · income-tax act, 2025

read both texts · §135 (1961) vs §256 (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 135 of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

No — its subject matter continues in the Income-tax Act, 2025 as Section 256, Section 261.

What does Section 135 of the Income-tax Act, 1961 deal with?

Section 135 — "Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner", 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 133 — Power to call for information
  • Section 133A — Power of survey
  • Section 133B — Power to collect certain information
  • Section 133C — Power to call for information by prescribed income-tax authority
  • Section 134 — Power to inspect registers of companies
  • Section 135A — Faceless collection of information
  • Section 136 — Proceedings before income-tax authorities to be judi­cial proceedings
  • Section 138 — Disclosure of information respecting assessees

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