Find
Inquiries about income of FY 2025-26 or earlier continue under the Income-tax Act 1961, even if the summons is issued after 1 April 2026. The section on such summonses is Sec 131 (now Sec 246 of the Income-tax Act 2025).
ITR
Which Act applies to a summons received in 2026
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Provisions
Sec 246, Income-tax Act 2025 (old Sec 131); Sec 536, Income-tax Act 2025 (repeal and savings); Sec 246, Income-tax Act 2025 (old Sec 131)
Analysis
The savings clause in Sec 536 of the 2025 Act keeps pending and future proceedings for old years under the old law. Example: a summons dated 15 October 2026 about FY 2023-24 cash deposits cites Sec 131; your reply should quote Sec 131 first. For inquiries about tax year 2026-27 onwards, the summons would cite Sec 246 of the 2025 Act.
Close
- Check the year the inquiry relates to
- Quote the section printed on the summons in your reply
- Use 1961 Act sections for FY 2025-26 and earlier
- Ask your CA if the summons cites the wrong Act
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