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— official CBDT correspondence
Section 158BF — Certain interests and penalties not to be levied or imposed: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 158BF (Certain interests and penalties not to be levied or imposed) of the Income-tax Act, 1961 corresponds to Section 297 (Certain interests and penalties not to be levied or imposed) of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 297 — Certain interests and penalties not to be levied or imposed
read both texts · §158BF (1961) vs §297 (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 158BF 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 297.
What does Section 158BF of the Income-tax Act, 1961 deal with?
Section 158BF — "Certain interests and penalties not to be levied or imposed", under CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES of the Income-tax Act, 1961.
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Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.
same chapter · chapter xiv-b - special procedure for assessment of search cases · income-tax act, 1961
- Section 158BB — Computation of undisclosed total income of block period
- Section 158BC — Procedure for block assessment
- Section 158BD — Undisclosed income of any other person
- Section 158BE — Time-limit for completion of block assessment
- Section 158BFA — Levy of interest and penalty in certain cases
- Section 158BG — Authority competent to make assessment of block period
- Section 158BH — Application of other provisions of this Act
- Section 158BI — Chapter not to apply in certain circumstances
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