Section 253 → Section 310
Appeals to the Appellate Tribunal (ITAT)
Quick Answer
Section 253 of the Income Tax Act, 1961 (Appeals to the Appellate Tribunal (ITAT)) corresponds to Section 310 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 253
Provision Summary
Allows appeals against the order of CIT(A) to the ITAT (the final fact-finding authority).
Sec 310
Provision Summary
Retained. ITAT remains an independent body under the Ministry of Law & Justice, not the Ministry of Finance.
Key Changes & Highlights
- Electronic filing of appeals and virtual hearings in ITAT made permanent.
Frequently Asked Questions
What does Section 253 of the Income Tax Act 1961 deal with?
Section 253 (Appeals to the Appellate Tribunal (ITAT)) Allows appeals against the order of CIT(A) to the ITAT (the final fact-finding authority).
What is the new section number for Section 253 under the Direct Tax Code 2025?
Section 253 of the ITA 1961 maps to Section 310 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 253 under the new tax code?
Section 253 is marked as "Retained" with status "Active". Impact: High - Crucial for high-stakes legal battles.
What are the key changes to Section 253 under DTC 2025?
Electronic filing of appeals and virtual hearings in ITAT made permanent.
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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