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— official CBDT correspondence
Section 265 — Tax to be paid notwithstanding reference, etc.: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 265 (Tax to be paid notwithstanding reference, etc.) of the Income-tax Act, 1961 corresponds to Section 369 (Tax to be paid irrespective of appeal, etc.) of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 369 — Tax to be paid irrespective of appeal, etc.
read both texts · §265 (1961) vs §369 (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 265 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 369.
What does Section 265 of the Income-tax Act, 1961 deal with?
Section 265 — "Tax to be paid notwithstanding reference, etc.", under CHAPTER XX - APPEALS AND REVISION of the Income-tax Act, 1961.
— built by nexus
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 xx - appeals and revision · income-tax act, 1961
- Section 263 — Revision of orders prejudicial to revenue
- Section 264 — Revision of other orders
- Section 264A — Faceless revision of orders
- Section 264B — Faceless effect of orders
- Section 266 — Execution for costs awarded by Supreme Court
- Section 267 — Amendment of assessment on appeal
- Section 268 — Exclusion of time taken for copy
- Section 268A — Filing of appeal or application for reference by income-tax authority
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