New Provision
Section 244, IT Act 2025
Replaces (IT Act 1961)
129
Chapter
Chapter XIV — Tax Administration
Effective From
1 April 2026
Statutory Text — Section 244
(1) Whenever, in respect of any proceeding under this Act, an income-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises jurisdiction, the income-tax authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor. (2) Before the proceeding referred to in sub-section (1) is so continued, the assessee concerned may demand that–– (a) the previous proceeding or any part thereof be reopened; or (b) he be reheard before any order of assessment is passed against him.
Shahi & Co. — Our Understanding
This section is part of Chapter XIV of the Income Tax Act, 2025, effective from 1 April 2026. It carries forward the corresponding provision from the Income Tax Act, 1961 with simplified language and restructured drafting.
Practical Note: For specific guidance on how this provision applies to your situation, consult a qualified Chartered Accountant. The Income Tax Act, 2025 retains the substance of the old law while making it more accessible.
Shahi & Co., Chartered Accountants
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Disclaimer: This is a reproduction of Section 244 of the Income Tax Act, 2025 (No. 30 of 2025) as published in the Official Gazette of India (CG-DL-E-22082025-265620) for informational and reference purposes only. Shahi & Co., Chartered Accountants makes no warranty as to completeness or accuracy. For the official authenticated text refer to
egazette.gov.in or
incometaxindia.gov.in. This does not constitute legal or tax advice.