Section 159 — Legal representatives: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 159 (Legal representatives) of the Income-tax Act, 1961 corresponds to Section 302 (Legal representative) of the Income-tax Act, 2025.

corresponding provisions · income-tax act, 2025

Section 302 — Legal representative

read both texts · §159 (1961) vs §302 (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 159 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 302.

What does Section 159 of the Income-tax Act, 1961 deal with?

Section 159 — "Legal representatives", under CHAPTER XV - LIABILITY IN SPECIAL CASES of the Income-tax Act, 1961.

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same chapter · chapter xv - liability in special cases · income-tax act, 1961

Section 160 — Representative assessee
Section 161 — Liability of representative assessee
Section 162 — Right of representative assessee to recover tax paid
Section 163 — Who may be regarded as agent
Section 164 — Charge of tax where share of beneficiaries unknown
Section 164A — Charge of tax in case of oral trust
Section 165 — Case where part of trust income is chargeable
Section 166 — Direct assessment or recovery not barred

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