Section 285 — Other provisions: its source in the Income-tax Act, 1961

Section 285 (Other provisions) of the Income-tax Act, 2025 corresponds to Section 152 (Other provisions) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 152 — Other provisions

read both texts · §152 (1961) vs §285 (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 285 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 152 of the Income-tax Act, 1961.

What does Section 285 of the Income-tax Act, 2025 deal with?

Section 285 — "Other provisions", under CHAPTER XVI - Procedure for assessment of the Income-tax Act, 2025.

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Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

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

Section 281 — Procedure before issuance of notice under section 280
Section 282 — Time limit for notices under sections 280 and 281
Section 283 — Provision for cases where assessment is in pursuance of an order on appeal, etc.
Section 284 — Sanction for issue of notice
Section 286 — Time limit for completion of assessment, reassessment and recomputation
Section 287 — Rectification of mistake
Section 288 — Other amendments
Section 289 — Notice of demand

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536