ITA 1961 · Chapter XX

Chapter XX

70 sections authoredUp to AY 2025-26

Sections in this chapter

247
Section 247 — Appeal -- Specialised Cases
STATUTORY ARCHITECTURE — 18-ROW MAP
248
Section 248 — Appeal by Person Denying Liability
STATUTORY ARCHITECTURE — 18-ROW MAP
249
Section 249 — Form - Time of Appeal
STATUTORY ARCHITECTURE — 18-ROW MAP
250
Section 250 — Procedure of CIT(A)
STATUTORY ARCHITECTURE — 18-ROW MAP
251
Section 251 — Powers of CIT(A)
STATUTORY ARCHITECTURE — 18-ROW MAP
252
Section 252 — ITAT Constitution
STATUTORY ARCHITECTURE — 18-ROW MAP
252A
Section 252A — ITAT Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
253
Section 253 — Appeal to ITAT
STATUTORY ARCHITECTURE — 18-ROW MAP
254
Section 254 — Powers of ITAT
STATUTORY ARCHITECTURE — 18-ROW MAP
255
Section 255 — ITAT Procedure
STATUTORY ARCHITECTURE — 18-ROW MAP
256
Section 256 — Reference to HC (Sunset Pre-FA 1998)
STATUTORY ARCHITECTURE — 18-ROW MAP
257
Section 257 — Reference Procedure (Sunset)
STATUTORY ARCHITECTURE — 18-ROW MAP
258
Section 258 — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
259
Section 259 — ITAT -- Bench - Decision
STATUTORY ARCHITECTURE — 18-ROW MAP
260
Section 260 — ITAT -- Powers Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
260A
Section 260A — Appeal to High Court (Substantial Q of Law)
STATUTORY ARCHITECTURE — 18-ROW MAP
260B
Section 260B — HC Appeal Procedure
STATUTORY ARCHITECTURE — 18-ROW MAP
261
Section 261 — Appeal to Supreme Court
STATUTORY ARCHITECTURE — 18-ROW MAP
262
Section 262 — Hearing of SC Appeals
STATUTORY ARCHITECTURE — 18-ROW MAP
263
Section 263 — Revision -- PCIT - CIT (Erroneous + Prejudicial)
STATUTORY ARCHITECTURE — 18-ROW MAP
264
Section 264 — Revision -- Assessee's Application
STATUTORY ARCHITECTURE — 18-ROW MAP
264A
Section 264A — Faceless Revision
STATUTORY ARCHITECTURE — 18-ROW MAP
264B
Section 264B — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
265
Section 265 — Tax Demanded Despite Pending Appeal
STATUTORY ARCHITECTURE — 18-ROW MAP
266
Section 266 — Pre-FA 1998 Reference
STATUTORY ARCHITECTURE — 18-ROW MAP
267
Section 267 — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
268
Section 268 — Mandatory Filing of Appeal
STATUTORY ARCHITECTURE — 18-ROW MAP
268A
Section 268A — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269-I
Section 269-I — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269-O
Section 269-O — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269A
Section 269A — Acquisition of Immovable Property -- Pre-FA 2002 (Sunset)
STATUTORY ARCHITECTURE — 18-ROW MAP
269AB
Section 269AB — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269B
Section 269B — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269C
Section 269C — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269D
Section 269D — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269E
Section 269E — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269F
Section 269F — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269G
Section 269G — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269H
Section 269H — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269J
Section 269J — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269K
Section 269K — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269M
Section 269M — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269N
Section 269N — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269P
Section 269P — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269Q
Section 269Q — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269R
Section 269R — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269RR
Section 269RR — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269S
Section 269S — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269SS
Section 269SS — Cash Loan - Deposit Bar (INR 20K)
STATUTORY ARCHITECTURE — 18-ROW MAP
269ST
Section 269ST — Cash Receipt Bar (INR 2 Lakh)
STATUTORY ARCHITECTURE — 18-ROW MAP
269SU
Section 269SU — Mandatory Digital Acceptance Facility
STATUTORY ARCHITECTURE — 18-ROW MAP
269T
Section 269T — Cash Loan Repayment Bar
STATUTORY ARCHITECTURE — 18-ROW MAP
269TT
Section 269TT — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269U
Section 269U — Pre-emptive Purchase (Sunset)
STATUTORY ARCHITECTURE — 18-ROW MAP
269UA
Section 269UA — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269UB
Section 269UB — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269UC
Section 269UC — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269UD
Section 269UD — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269UE
Section 269UE — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269UF
Section 269UF — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269UG
Section 269UG — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269UH
Section 269UH — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269UI
Section 269UI — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269UJ
Section 269UJ — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269UK
Section 269UK — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269UL
Section 269UL — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269UM
Section 269UM — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269UN
Section 269UN — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269UO
Section 269UO — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
269UP
Section 269UP — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP

Chapter XX

Sections in this chapter

Section 247 — Appeal -- Specialised Cases

Section 248 — Appeal by Person Denying Liability

Section 249 — Form - Time of Appeal

Section 250 — Procedure of CIT(A)

Section 251 — Powers of CIT(A)

Section 252 — ITAT Constitution

Section 252A — ITAT Specialised

Section 253 — Appeal to ITAT

Section 254 — Powers of ITAT

Section 255 — ITAT Procedure

Section 256 — Reference to HC (Sunset Pre-FA 1998)

Section 257 — Reference Procedure (Sunset)

Section 258 — Specialised

Section 259 — ITAT -- Bench - Decision

Section 260 — ITAT -- Powers Specialised

Section 260A — Appeal to High Court (Substantial Q of Law)

Section 260B — HC Appeal Procedure

Section 261 — Appeal to Supreme Court

Section 262 — Hearing of SC Appeals

Section 263 — Revision -- PCIT - CIT (Erroneous + Prejudicial)

Section 264 — Revision -- Assessee's Application

Section 264A — Faceless Revision

Section 264B — Specialised

Section 265 — Tax Demanded Despite Pending Appeal

Section 266 — Pre-FA 1998 Reference

Section 267 — Specialised

Section 268 — Mandatory Filing of Appeal

Section 268A — Specialised

Section 269-I — Specialised

Section 269-O — Specialised

Section 269A — Acquisition of Immovable Property -- Pre-FA 2002 (Sunset)

Section 269AB — Specialised

Section 269B — Specialised

Section 269C — Specialised

Section 269D — Specialised

Section 269E — Specialised

Section 269F — Specialised

Section 269G — Specialised

Section 269H — Specialised

Section 269J — Specialised

Section 269K — Specialised

Section 269M — Specialised

Section 269N — Specialised

Section 269P — Specialised

Section 269Q — Specialised

Section 269R — Specialised

Section 269RR — Specialised

Section 269S — Specialised

Section 269SS — Cash Loan - Deposit Bar (INR 20K)

Section 269ST — Cash Receipt Bar (INR 2 Lakh)

Section 269SU — Mandatory Digital Acceptance Facility

Section 269T — Cash Loan Repayment Bar

Section 269TT — Specialised

Section 269U — Pre-emptive Purchase (Sunset)

Section 269UA — Specialised

Section 269UB — Specialised

Section 269UC — Specialised

Section 269UD — Specialised

Section 269UE — Specialised

Section 269UF — Specialised

Section 269UG — Specialised

Section 269UH — Specialised

Section 269UI — Specialised

Section 269UJ — Specialised

Section 269UK — Specialised

Section 269UL — Specialised

Section 269UM — Specialised

Section 269UN — Specialised

Section 269UO — Specialised

Section 269UP — Specialised