ITR
Revision notices under the Income-tax Act 2025
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Facts
Revision of orders prejudicial to revenue is Sec 377 of the Income-tax Act 2025 (old Sec 263). Orders for FY 2025-26 and earlier years still follow the 1961 Act, so most notices in 2026 cite Sec 263.
Provisions and law
- Sec 377, Income-tax Act 2025 (old Sec 263)Revision of orders prejudicial to revenue.
Analysis
Sec 263 of the 2025 Act is about filing returns, not revision, so always check which Act the notice refers to. If your notice is about an assessment for an older year, it will cite Sec 263 of the 1961 Act. Quote the section printed on your notice in your reply. The defences remain much the same.
Conclusion
- Check the year and Act on the notice.
- Quote the section as printed.
- Prepare the reply as usual.
- Ask a CA if the section does not match the subject.
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Revision, Sec 263 (now 377)
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