Section 131 → Section 145
Power regarding discovery, production of evidence, etc.
Quick Answer
Section 131 of the Income Tax Act, 1961 (Power regarding discovery, production of evidence, etc.) corresponds to Section 145 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 131
Under the Income Tax Act, 1961, Section 131 governs power regarding discovery, production of evidence, etc.. Gives Assessing Officers the same powers as a civil court to issue summons, enforce attendance, and compel the production of books of account.
Under the Income-tax Act, 2025 (effective 1st April 2026), Section 131 is retained and renumbered as Section 145 of the Income-tax Act, 2025. Retained. Summons are now heavily digitized. Physical appearance is substituted with mandatory video conferencing links attached to the digital summons.
The transition impact on Section 131 is assessed as High. The primary legal tool for officers to extract information from uncooperative taxpayers.
Sec 131
Provision Summary
Gives Assessing Officers the same powers as a civil court to issue summons, enforce attendance, and compel the production of books of account.
Sec 145
Provision Summary
Retained. Summons are now heavily digitized. Physical appearance is substituted with mandatory video conferencing links attached to the digital summons.
Key Changes & Highlights
- Ignoring a digitally delivered Section 131 summons automatically triggers a high-risk profile flag.
Related Sections
Frequently Asked Questions
Which subject does Section 131 of the 1961 Act cover?
Section 131 of the Income Tax Act, 1961 covers power regarding discovery, production of evidence, etc.. Gives Assessing Officers the same powers as a civil court to issue summons, enforce attendance, and compel the production of books of account.
What is the new section number for Section 131 under the Income-tax Act, 2025?
Section 131 of the Income Tax Act, 1961 maps to Section 145 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Summons are now heavily digitized. Physical appearance is substituted with mandatory video conferencing links attached to the digital summons.
How does the Income-tax Act, 2025 affect Section 131 in practice?
The transition impact for Section 131 is rated High. The primary legal tool for officers to extract information from uncooperative taxpayers.
What is new about Section 131 under the Income-tax Act, 2025?
Ignoring a digitally delivered Section 131 summons automatically triggers a high-risk profile flag. These points are specific to Section 131 (Power regarding discovery, production of evidence, etc.).
Disclaimer: This mapping of Section 131 (Power regarding discovery, production of evidence, etc.) to Section 145 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 131 is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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