Section 368 — Hearing before Supreme Court: its source in the Income-tax Act, 1961

Section 368 (Hearing before Supreme Court) of the Income-tax Act, 2025 corresponds to Section 262 (Hearing before Supreme Court) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 262 — Hearing before Supreme Court

read both texts · §262 (1961) vs §368 (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 368 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 262 of the Income-tax Act, 1961.

What does Section 368 of the Income-tax Act, 2025 deal with?

Section 368 — "Hearing before Supreme Court", under CHAPTER XVIII - Appeals revisions and alternate dispute resolutions of the Income-tax Act, 2025.

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same chapter · chapter xviii - appeals revisions and alternate dispute resolutions · income-tax act, 2025

Section 364 — Procedure of Appellate Tribunal
Section 365 — Appeals to High Court
Section 366 — Cases before High Court to be heard by not less than two Judges
Section 367 — Appeal to Supreme Court
Section 369 — Tax to be paid irrespective of appeal, etc.
Section 370 — Execution for costs awarded by Supreme Court
Section 371 — Amendment of assessment on appeal
Section 372 — Exclusion of time taken for copy

frequently looked up · income-tax act, 2025

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