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— official CBDT correspondence

Section 148B — Prior approval for assessment, reassessment or recomputation in certain cases: where it sits in the Income-tax Act, 2025

Section 148B (Prior approval for assessment, reassessment or recomputation in certain cases) of the Income-tax Act, 1961 has no corresponding provision in the Income-tax Act, 2025 — as per the official CBDT correspondence, it stands omitted in the new Act.

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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 148B of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

Yes — as per the official CBDT correspondence, Section 148B stands omitted in the Income-tax Act, 2025 with no corresponding provision.

What does Section 148B of the Income-tax Act, 1961 deal with?

Section 148B — "Prior approval for assessment, reassessment or recomputation in certain cases", under CHAPTER XIV - PROCEDURE FOR ASSESSMENT of the Income-tax Act, 1961.

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same chapter · chapter xiv - procedure for assessment · income-tax act, 1961

  • Section 145B — Taxability of certain income
  • Section 147 — Income escaping assessment
  • Section 148 — Issue of notice where income has escaped assessment
  • Section 148A — Procedure before issuance of notice under section 148
  • Section 149 — Time limit for notices under sections 148 and 148A
  • Section 150 — Provision for cases where assessment is in pursuance of an order on appeal, etc.
  • Section 151 — Sanction for issue of notice
  • Section 151A — Faceless assessment of income escaping assessment

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