Returns, assessment, interest and fees (139 to 158, 234A to 234F)

Filing returns, assessment and reassessment, and the interest and fees charged. The rows below are the department's navigator, checked against the enacted Act.

Old section	Old heading	Now	Check
139	Return of Income	section 263	checked
140	80-IB Deduction in respect of profits and gains from certain industrial undertakings	section 141	checked
140	Return by whom to be verified	section 265	checked
141	Provisional assessment. [Omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.]	omitted (no equivalent: the navigator marks it omitted)	navigator
142	80-IC Special provisions in respect of certain undertakings or enterprises in certain special category States.	omitted (no equivalent: the navigator marks it omitted)	navigator
142	Inquiry before assessment	section 268	checked
143	Assessment	section 270	checked
144	Best judgment assessment	section 271	checked
145	Method of accounting	section 276	checked
146	Reopening of assessment at the instance of the assessee. [Omitted by the Direct Tax Laws (Amendment) Act, 1987	omitted (no equivalent: the navigator marks it omitted)	navigator
147	Income escaping assessment	section 279	checked
148	Issue of notice where income has escaped assessment	section 280	checked
149	Time limit for notice u/s 148 and 148A	section 282	number only
150	Provision for cases where assessment is in pursuance of an order on appeal, etc	section 283	checked
151	Sanction for issue of notice	section 284	number only
152	other provisions	section 285	checked
153	Time limit for completion of assessments, reassessments and recomputation	section 286	checked
154	Rectification of mistake	section 287	checked
155	Other Amendments.	section 288	checked
156	Notice of demand.	section 289	checked
157	Intimation of Loss.	section 291	checked
158	Intimination of assessment of firm.	omitted (no equivalent: the navigator marks it omitted)	navigator
234A	Interest for defaults in furnishing return of income.	section 423	checked
234B	Interest for defaults in payment of advance tax.	section 424	checked
234C	Interest for deferment of advance tax.	section 425	checked
234D	Interest on excess refund.	section 426	checked
234E	Fee for default in furnishing statements.	section 427	number only
234F	Fee for default in furnishing return of income.	section 428	checked
270	Failure to furnish information regarding securities, etc. [Omitted by the Direct Tax Laws (Amendment) Act, 198	omitted (no equivalent: the navigator marks it omitted)	navigator
270A	Penalty for under-reporting and misreporting of income.	section 439	checked
270AA	Immunity from imposition of penalty, etc.	section 440	checked
271	Failure to furnish returns, comply with notices, concealment of income, etc.	marked redundant by the navigator (no separate provision)	navigator
271A	Failure to keep, maintain or retain books of account, documents, etc.	section 441	checked
271AA	Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions.	section 442	checked
271B	Failure to get accounts audited.	section 446	checked
271BA	Penalty for failure to furnish report under section 92E.	section 447	checked
271BB	Penalty to subscribe to the eligible issue of capital.	marked redundant by the navigator (no separate provision)	navigator
271C	Penalty for failure to deduct tax at source.	section 448	checked
271CA	Penalty for failure to collect tax at source.	section 449	checked
271D	Penalty for failure to comply with the provisions of section 269SS.	section 450	checked
271DA	Penalty for failure to comply with provisions of section 269ST.	section 451	checked
271DB	Penalty for failure to comply with provisions of section 269SU.	section 452	checked
271E	Penalty for failure to comply with provisions of section 269T.	section 453	checked
271F	Penalty for failure to furnish return of income.	marked redundant by the navigator (no separate provision)	navigator
271FA	Penalty for failure to furnish statement of financial transaction or reportable account.	section 454	checked
271FB	Penalty for failure to furnish return of fringe benefits.	marked redundant by the navigator (no separate provision)	navigator
271G	Penalty for failure to furnish information or document under section 92D.	section 457	checked
271GA	Penalty for failure to furnish information or document under section 285A.	section 458	checked
271GB	Penalty for failure to furnish report or for furnishing inaccurate report under section 286.	section 459	checked
271GC	Penalty for failure to submit statement under section 285.	section 460	checked
271H	Penalty for failure to furnish statements, etc.	section 461	checked
271K	Penalty for failure to furnish statements, etc.	section 464	checked
272A	Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow in	section 465	checked
272AA	Penalty for failure to comply with the provisions of section 133B.	section 466	checked
272B	Penalty for failure to comply with the provisions of section 139A.	section 467	checked
272BB	Penalty for failure to comply with the provisions of section 203A.	section 468	checked
273	False estimate of, or failure to pay, advance tax.	marked redundant by the navigator (no separate provision)	navigator
273A	Power to reduce or waive penalty, etc., in certain cases.	section 469	checked
273AA	Power of Principal Commissioner or Commissioner to grant immunity from penalty.	marked redundant by the navigator (no separate provision)	navigator
273B	Penalty not to be imposed in certain cases.	section 470	checked
274	Procedure.	section 471	number only
275	Bar of limitation for imposing penalties.	section 472	checked
275A	Contravention of order made under sub-section (3) of section 132.	section 473	checked
275B	Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132.	section 474	number only
276	Removal, concealment, transfer or delivery of property to prevent tax recovery.	section 475	checked
276A	Failure to comply with the provisions of sub-sections (1) and (3) of section 178.	marked redundant by the navigator (no separate provision)	navigator
276AA	Failure to comply with the provisions of section 269AB or section 269-I. [Omitted by the Finance Act, 1986, w.	omitted (no equivalent: the navigator marks it omitted)	navigator
276AB	Failure to comply with the provisions of sections 269UC, 269UE and 269UL.	marked redundant by the navigator (no separate provision)	navigator
276B	Failure to pay tax to credit of Central Government under Chapter XII-D or XVII-B.	section 476	checked
276BB	Failure to pay tax collected at source.	section 477	checked
276C	Wilful attempt to evade tax, etc.	section 478	checked
276CC	Failure to furnish returns of income.	section 479	checked
276D	Failure to produce accounts and documents.	section 481	checked
276DD	Failure to comply with the provisions of section 269SS. [Omitted by the Direct Tax Laws (Amendment) Act, 1987,	omitted (no equivalent: the navigator marks it omitted)	navigator
276E	Failure to comply with the provisions of section 269T.[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w	omitted (no equivalent: the navigator marks it omitted)	navigator
277	False statement in verification, etc.	section 482	checked
277A	Falsification of books of account or document, etc.	section 483	checked
278	Abetment of false return, etc.	section 484	number only
278A	Punishment for second and subsequent offences.	section 485	checked
278AA	Punishment not to be imposed in certain cases.	section 486	checked
278AB	Power of Principal Commissioner or Commissioner to grant immunity from prosecution.	marked redundant by the navigator (no separate provision)	navigator
278B	Offences by companies.	section 487	checked
278C	Offences by Hindu undivided family.	section 488	checked
278D	Presumption as to assets, books of account, etc., in certain cases.	section 489	checked
278E	Presumption as to culpable mental state.	section 490	checked
279	Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner	section 491	checked
279A	Certain offences to be non-cognizable.	section 492	checked
279B	Proof of entries in records or documents	section 493	checked

Sources

Income Tax Department, "Section Mapping" navigator (old section of the Income-tax Act, 1961 against the section of the Income-tax Act, 2025; 22 pages, "Section number as per latest draft": it was prepared for the 2025 Bill). Saved by hand by the site owner from incometaxindia.gov.in and read on 13 November 2026.
The Income-tax Act, 2025 (Act No. 30 of 2025), Gazette of India Extraordinary, 21 August 2025, 572 pages, from egazette.gov.in, read on 13 November 2026: every new section number below was looked up in it (535 of the 536 sections were located in the text).
CBDT, "FAQs on Interplay and Transition to the Income-tax Act, 2025" (99 pages), saved by hand, read on 13 November 2026; and the Income Tax Department's "Form Mapping Guide" (4 pages), saved by hand, read on 13 November 2026.

Read on 13 November 2026. The Income-tax Act, 2025 came into force on 1 April 2026 (section 1(3)); the 1961 Act continues to apply to tax years before that (section 536 and the CBDT's FAQs). The mapping comes from the department's navigator, which was drawn up for the Bill, and each new number was checked against the enacted Act; rows that could not be checked are marked. This site is independent and not connected with the Income Tax Department; it is a reading aid, not tax advice.