New Provision
Section 259, IT Act 2025
Replaces (IT Act 1961)
133C
Chapter
Chapter XIV — Tax Administration
Effective From
1 April 2026
Statutory Text — Section 259
(1) For the purposes of verification of information in the possession of the prescribed income-tax authority, such authority may issue a notice requiring any person to furnish any information as may be useful for, or relevant to, any inquiry or proceeding under this Act in such form and manner and within such time, as specified in such notice. (2) The prescribed income-tax authority may process and utilise such information and document received by him as per the scheme notified under section 260. (3) For the purposes of this section, the term “proceeding” shall have the meaning assigned to it in section 253.
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 259 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.