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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.
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