Section 271 — Best judgment assessment: its source in the Income-tax Act, 1961

Section 271 (Best judgment assessment) of the Income-tax Act, 2025 corresponds to Section 144 (Best judgment assessment) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 144 — Best judgment assessment

read both texts · §144 (1961) vs §271 (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 271 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 144 of the Income-tax Act, 1961.

What does Section 271 of the Income-tax Act, 2025 deal with?

Section 271 — "Best judgment assessment", under CHAPTER XVI - Procedure for assessment of the Income-tax Act, 2025.

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same chapter · chapter xvi - procedure for assessment · income-tax act, 2025

Section 268 — Inquiry before assessment
Section 269 — Estimation of value of assets by Valuation Officer
Section 270 — Assessment
Section 272 — Power of Joint Commissioner to issue directions in certain cases
Section 273 — Faceless assessment
Section 274 — Reference to Principal Commissioner or Commissioner in certain cases
Section 275 — Reference to Dispute Resolution Panel
Section 276 — Method of accounting

frequently looked up · income-tax act, 2025

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