Section 142(1) → Section 157
Inquiry before assessment
Quick Answer
Section 142(1) of the Income Tax Act, 1961 (Inquiry before assessment) corresponds to Section 157 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 142(1)
Under the Income Tax Act, 1961, Section 142(1) governs inquiry before assessment. Notice issued by the AO to compel a person to file a return (if not filed) or to produce specific accounts and documents for assessment.
The new code maps this to Section 157: the provision is retained and renumbered as Section 157 of the Income-tax Act, 2025, applying from 1st April 2026. Retained. All 142(1) notices are now system-generated with a Document Identification Number (DIN) and served via the faceless portal.
On the ground, changes to Section 142(1) carry a Very High impact. The first warning shot fired before a scrutiny assessment.
Sec 142(1)
Provision Summary
Notice issued by the AO to compel a person to file a return (if not filed) or to produce specific accounts and documents for assessment.
Sec 157
Provision Summary
Retained. All 142(1) notices are now system-generated with a Document Identification Number (DIN) and served via the faceless portal.
Key Changes & Highlights
- Non-compliance with a 142(1) notice is the primary legal trigger for an ex-parte Best Judgment Assessment under Section 144.
Related Sections
Frequently Asked Questions
What does Section 142(1) of the Income Tax Act 1961 deal with?
Section 142(1) of the Income Tax Act, 1961 covers inquiry before assessment. Notice issued by the AO to compel a person to file a return (if not filed) or to produce specific accounts and documents for assessment.
Where does Section 142(1) of the ITA 1961 go under the Income-tax Act, 2025?
Section 142(1) of the Income Tax Act, 1961 maps to Section 157 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. All 142(1) notices are now system-generated with a Document Identification Number (DIN) and served via the faceless portal.
Why does the change to Section 142(1) matter for taxpayers?
The transition impact for Section 142(1) is rated Very High. The first warning shot fired before a scrutiny assessment.
What are the key changes to Section 142(1) under the Income-tax Act, 2025?
Non-compliance with a 142(1) notice is the primary legal trigger for an ex-parte Best Judgment Assessment under Section 144. These points are specific to Section 142(1) (Inquiry before assessment).
Disclaimer: This mapping of Section 142(1) (Inquiry before assessment) to Section 157 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 142(1) is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
Need professional help on Section 142(1)?
Compare trusted providers — both offer CA services ready for the Income-tax Act, 2025.
*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.
Want to calculate tax on this section?