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— official CBDT correspondence

Section 153A — Assessment in case of search or requisition: where it sits in the Income-tax Act, 2025

Section 153A (Assessment in case of search or requisition) 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 153A of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

Yes — as per the official CBDT correspondence, Section 153A stands omitted in the Income-tax Act, 2025 with no corresponding provision.

What does Section 153A of the Income-tax Act, 1961 deal with?

Section 153A — "Assessment in case of search or requisition", 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 151 — Sanction for issue of notice
  • Section 151A — Faceless assessment of income escaping assessment
  • Section 152 — Other provisions
  • Section 153 — Time limit for completion of assessment, reassess­ment and recomputation
  • Section 153B — Time-limit for completion of assessment under section 153A
  • Section 153C — Assessment of income of any other person
  • Section 153D — Prior approval necessary for assessment in cases of search or requisition
  • Section 154 — Rectification of mistake

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