Section 371 — Amendment of assessment on appeal: its source in the Income-tax Act, 1961

Section 371 (Amendment of assessment on appeal) of the Income-tax Act, 2025 corresponds to Section 267 (Amendment of assessment on appeal) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 267 — Amendment of assessment on appeal

read both texts · §267 (1961) vs §371 (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 371 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 267 of the Income-tax Act, 1961.

What does Section 371 of the Income-tax Act, 2025 deal with?

Section 371 — "Amendment of assessment on appeal", 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 367 — Appeal to Supreme Court
Section 368 — Hearing before Supreme Court
Section 369 — Tax to be paid irrespective of appeal, etc.
Section 370 — Execution for costs awarded by Supreme Court
Section 372 — Exclusion of time taken for copy
Section 373 — Filing of appeal or by income-tax authority
Section 374 — Interpretation of “High Court”
Section 375 — Procedure when assessee claims identical question of law is pending before High Court or Supreme Court

frequently looked up · income-tax act, 2025

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