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Section 376 — Procedure where an identical question of law is pending before High Court or Supreme Court.: its source in the Income-tax Act, 1961
Section 376 (Procedure where an identical question of law is pending before High Court or Supreme Court.) of the Income-tax Act, 2025 corresponds to Section 158AB (Procedure where an identical question of law is pending before High Courts or Supreme Court) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 158AB — Procedure where an identical question of law is pending before High Courts or Supreme Court
read both texts · §158AB (1961) vs §376 (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 376 of the Income-tax Act, 2025 a new provision?
No — it derives from Section 158AB of the Income-tax Act, 1961.
What does Section 376 of the Income-tax Act, 2025 deal with?
Section 376 — "Procedure where an identical question of law is pending before High Court or Supreme Court.", under CHAPTER XVIII - Appeals revisions and alternate dispute resolutions 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.
same chapter · chapter xviii - appeals revisions and alternate dispute resolutions · income-tax act, 2025
- 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
- Section 377 — Revision of orders prejudicial to revenue
- Section 378 — Revision of other orders
- Section 379 — Dispute Resolution Committee
- Section 380 — Interpretation
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