ITA 2025 · Chapter XV
Chapter XV
Sections in this chapter
- 262
Permanent Account Number
Section 262 is the substantive equivalent of 1961 s. 139 A -- the foundational provision establishing PAN (Permanent Account Number) as the universal taxpayer identifier and prescribing eligibility / mandatory categories / Aadhaar-PAN…
- 263
Return of Income
Section 263 is the substantive equivalent of 1961 s. 139 -- THE MOST FREQUENTLY-INVOKED COMPLIANCE PROVISION in the Act, governing every taxpayer's annual return-filing obligation. The provision is one of the LONGEST sections (~25K bytes)…
- 264
TRP Scheme
Section 264 is the substantive equivalent of 1961 s. 139 B -- the provision dealing with tax return preparer (trp) scheme in the return-filing framework under Chapter XV. Critical for compliance; integrates with s. 263 main return-filing…
- 265
Verification of Return
Section 265 is the substantive equivalent of 1961 s. 140 -- the provision dealing with verification of return (dsc / evc / aadhaar otp) in the return-filing framework under Chapter XV. Critical for compliance; integrates with s. 263 main…
- 266
Self-Assessment
Section 266 is the substantive equivalent of 1961 s. 140 A -- the provision dealing with self-assessment of tax in the return-filing framework under Chapter XV. Critical for compliance; integrates with s. 263 main return-filing provision.…
- 267
Tax on Updated Return
Section 267 is the substantive equivalent of 1961 s. 140 B -- the provision dealing with tax on updated return (fa 2022) in the return-filing framework under Chapter XV. Critical for compliance; integrates with s. 263 main return-filing…