Section 246A → Section 301
Appealable orders before Commissioner (Appeals)
Quick Answer
Section 246A of the Income Tax Act, 1961 (Appealable orders before Commissioner (Appeals)) corresponds to Section 301 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 246A
Provision Summary
Lists the orders (like 143(3), 147, 154) against which a taxpayer can file an appeal.
Sec 301
Provision Summary
Retained. Most appeals are now handled by the 'National Faceless Appeal Centre' (NFAC).
Key Changes & Highlights
- A new level of appellate authority, 'Joint Commissioner (Appeals)', added to dispose of small-value appeals faster.
Related Sections
Frequently Asked Questions
What does Section 246A of the Income Tax Act 1961 deal with?
Section 246A (Appealable orders before Commissioner (Appeals)) Lists the orders (like 143(3), 147, 154) against which a taxpayer can file an appeal.
What is the new section number for Section 246A under the Direct Tax Code 2025?
Section 246A of the ITA 1961 maps to Section 301 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 246A under the new tax code?
Section 246A is marked as "Retained" with status "Modified". Impact: Critical - The first door to justice for an aggrieved taxpayer.
What are the key changes to Section 246A under DTC 2025?
A new level of appellate authority, 'Joint Commissioner (Appeals)', added to dispose of small-value appeals faster.
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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