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— official CBDT correspondence
Section 261 — Interpretation: its source in the Income-tax Act, 1961
Section 261 (Interpretation) of the Income-tax Act, 2025 consolidates Section 131, Section 132, Section 132A, Section 132B, Section 133, Section 133A and Section 135 of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 131 — Power regarding discovery, production of evidence, etc.
- Section 132 — Search and seizure
- Section 132A — Powers to requisition books of account, etc.
- Section 132B — Application of seized or requisitioned assets
- Section 133 — Power to call for information
- Section 133A — Power of survey
- Section 135 — Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner
read both texts · §131 (1961) vs §261 (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.
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