Section 116 → Section 140
Income-tax authorities
Quick Answer
Section 116 of the Income Tax Act, 1961 (Income-tax authorities) corresponds to Section 140 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 116
Provision Summary
Lists the hierarchy of Income Tax Authorities, from the CBDT down to the Tax Recovery Officers and Inspectors.
Sec 140
Provision Summary
Hierarchy updated. Joint Commissioner of Income Tax (Appeals) explicitly added to the statutory list to handle the new first-level appeal mechanism.
Key Changes & Highlights
- Designations aligned with the new faceless assessment center hierarchies (NeAC and ReAC).
Frequently Asked Questions
What does Section 116 of the Income Tax Act 1961 deal with?
Section 116 (Income-tax authorities) Lists the hierarchy of Income Tax Authorities, from the CBDT down to the Tax Recovery Officers and Inspectors.
What is the new section number for Section 116 under the Direct Tax Code 2025?
Section 116 of the ITA 1961 maps to Section 140 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 116 under the new tax code?
Section 116 is marked as "Retained" with status "Modified". Impact: Low - Administrative restructuring.
What are the key changes to Section 116 under DTC 2025?
Designations aligned with the new faceless assessment center hierarchies (NeAC and ReAC).
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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