Section 133C → Section 151
Power to call for information by prescribed income-tax authority
Quick Answer
Section 133C of the Income Tax Act, 1961 (Power to call for information by prescribed income-tax authority) corresponds to Section 151 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 133C
Provision Summary
Allows centralized authorities (like CPC) to issue notices calling for information to verify data in the ITR.
Sec 151
Provision Summary
Retained. This is the legal backing for all automated mismatch notices sent by the Centralized Processing Centre (CPC).
Key Changes & Highlights
- Fully integrated with the faceless compliance portal.
Related Sections
Frequently Asked Questions
What does Section 133C of the Income Tax Act 1961 deal with?
Section 133C (Power to call for information by prescribed income-tax authority) Allows centralized authorities (like CPC) to issue notices calling for information to verify data in the ITR.
What is the new section number for Section 133C under the Direct Tax Code 2025?
Section 133C of the ITA 1961 maps to Section 151 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 133C under the new tax code?
Section 133C is marked as "Retained" with status "Active". Impact: High - The most common notice received by everyday taxpayers.
What are the key changes to Section 133C under DTC 2025?
Fully integrated with the faceless compliance portal.
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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