Section 277 — Method of accounting in certain cases: its source in the Income-tax Act, 1961

Section 277 (Method of accounting in certain cases) of the Income-tax Act, 2025 corresponds to Section 145A (Method of accounting in certain cases) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 145A — Method of accounting in certain cases

read both texts · §145A (1961) vs §277 (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 277 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 145A of the Income-tax Act, 1961.

What does Section 277 of the Income-tax Act, 2025 deal with?

Section 277 — "Method of accounting in certain cases", 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 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
Section 278 — Taxability of certain income
Section 279 — Income escaping assessment
Section 280 — Issue of notice where income has escaped assessment
Section 281 — Procedure before issuance of notice under section 280

frequently looked up · income-tax act, 2025

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