Section 283 — Provision for cases where assessment is in pursuance of an order on appeal, etc.: its source in the Income-tax Act, 1961

Section 283 (Provision for cases where assessment is in pursuance of an order on appeal, etc.) of the Income-tax Act, 2025 corresponds to Section 150 (Provision for cases where assessment is in pursuance of an order on appeal, etc.) of the Income-tax Act, 1961 as per the official CBDT correspondence.

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.