— Nexus · the AI research workspace for CA firms
— official CBDT correspondence
Section 361 — Appellate Tribunal: its source in the Income-tax Act, 1961
Section 361 (Appellate Tribunal) of the Income-tax Act, 2025 consolidates Section 252 and Section 252A of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 252 — Appellate Tribunal
- Section 252A — Qualifications, terms and conditions of service of President, Vice-President and Member
read both texts · §252 (1961) vs §361 (2025)
loading…
loading…
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.
— built by nexus
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.