Section 143(1) → Section 159
Summary Assessment (Intimation)
Quick Answer
Section 143(1) of the Income Tax Act, 1961 (Summary Assessment (Intimation)) corresponds to Section 159 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 143(1)
Provision Summary
Automated processing of ITR by CPC to check for arithmetical errors and internal mismatches.
Sec 159
Provision Summary
Retained. The 'Intimation' is now the final order for 95% of taxpayers. Adjustments are limited to data already available in AIS/TIS.
Key Changes & Highlights
- Time limit for processing reduced to 9 months from the end of the FY in which return is filed.
Frequently Asked Questions
What does Section 143(1) of the Income Tax Act 1961 deal with?
Section 143(1) (Summary Assessment (Intimation)) Automated processing of ITR by CPC to check for arithmetical errors and internal mismatches.
What is the new section number for Section 143(1) under the Direct Tax Code 2025?
Section 143(1) of the ITA 1961 maps to Section 159 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 143(1) under the new tax code?
Section 143(1) is marked as "Retained" with status "Active". Impact: Critical - The most frequent touchpoint between the Dept and the Taxpayer.
What are the key changes to Section 143(1) under DTC 2025?
Time limit for processing reduced to 9 months from the end of the FY in which return is filed.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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