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— official CBDT correspondence
Section 263 — Return of income: its source in the Income-tax Act, 1961
Section 263 (Return of income) of the Income-tax Act, 2025 consolidates Section 139, Section 139D and Section 194P of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 139 — Return of income
- Section 139D — Filing of return in electronic form
- Section 194P — Deduction of tax in case of specified senior citizen
read both texts · §139 (1961) vs §263 (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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