Section 119 → Section 142
Instructions to subordinate authorities
Quick Answer
Section 119 of the Income Tax Act, 1961 (Instructions to subordinate authorities) corresponds to Section 142 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 119
The starting point is Section 119 of the Income Tax Act, 1961 — instructions to subordinate authorities. Empowers the Central Board of Direct Taxes (CBDT) to issue orders, instructions, and circulars for the proper administration of the Act.
From 1st April 2026, the same subject sits at Section 142 of the Income-tax Act, 2025 — retained and renumbered as Section 142 of the Income-tax Act, 2025. Retained. The bedrock section for all CBDT Circulars extending due dates or clarifying tax laws.
For Section 119, the practical impact is rated Critical. CBDT Circulars under this section are binding on the department (but not on the taxpayer).
Sec 119
Provision Summary
Empowers the Central Board of Direct Taxes (CBDT) to issue orders, instructions, and circulars for the proper administration of the Act.
Sec 142
Provision Summary
Retained. The bedrock section for all CBDT Circulars extending due dates or clarifying tax laws.
Key Changes & Highlights
- Statutorily limits the CBDT from issuing any circular that forces an Assessing Officer to make a specific assessment against a taxpayer.
Frequently Asked Questions
What is Section 119 of the Income Tax Act, 1961 about?
Section 119 of the Income Tax Act, 1961 covers instructions to subordinate authorities. Empowers the Central Board of Direct Taxes (CBDT) to issue orders, instructions, and circulars for the proper administration of the Act.
Which section replaces Section 119 in the Income-tax Act, 2025?
Section 119 of the Income Tax Act, 1961 maps to Section 142 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. The bedrock section for all CBDT Circulars extending due dates or clarifying tax laws.
What is the impact of the change to Section 119 under the new tax code?
The transition impact for Section 119 is rated Critical. CBDT Circulars under this section are binding on the department (but not on the taxpayer).
What should I watch out for when Section 119 moves to the 2025 code?
Statutorily limits the CBDT from issuing any circular that forces an Assessing Officer to make a specific assessment against a taxpayer. These points are specific to Section 119 (Instructions to subordinate authorities).
Disclaimer: This mapping of Section 119 (Instructions to subordinate authorities) to Section 142 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 119 is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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