Section 139(1) → Section 152(1)
Return of Income (Due Dates)
Quick Answer
Section 139(1) of the Income Tax Act, 1961 (Return of Income (Due Dates)) corresponds to Section 152(1) of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 139(1)
The starting point is Section 139(1) of the Income Tax Act, 1961 — return of income (due dates). Mandates filing of ITR by specified due dates (July 31st for non-audit, Oct 31st for audit, Nov 30th for TP).
From 1st April 2026, the same subject sits at Section 152(1) of the Income-tax Act, 2025 — retained and renumbered as Section 152(1) of the Income-tax Act, 2025. Retained. The bedrock compliance section. Seventh proviso mandates filing even if income is below exemption limit if certain high-value transactions (electricity bill > 1 Lakh, foreign travel > 2 Lakhs) occur.
For Section 139(1), the practical impact is rated Critical. Governs the compliance lifecycle of every Indian citizen.
Sec 139(1)
Provision Summary
Mandates filing of ITR by specified due dates (July 31st for non-audit, Oct 31st for audit, Nov 30th for TP).
Sec 152(1)
Provision Summary
Retained. The bedrock compliance section. Seventh proviso mandates filing even if income is below exemption limit if certain high-value transactions (electricity bill > 1 Lakh, foreign travel > 2 Lakhs) occur.
Key Changes & Highlights
- High-value transaction triggers for mandatory ITR filing expanded to include massive credit card spending and VDA transfers.
Related Sections
Frequently Asked Questions
What is Section 139(1) of the Income Tax Act, 1961 about?
Section 139(1) of the Income Tax Act, 1961 covers return of income (due dates). Mandates filing of ITR by specified due dates (July 31st for non-audit, Oct 31st for audit, Nov 30th for TP).
Which section replaces Section 139(1) in the Income-tax Act, 2025?
Section 139(1) of the Income Tax Act, 1961 maps to Section 152(1) of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. The bedrock compliance section. Seventh proviso mandates filing even if income is below exemption limit if certain high-value transactions (electricity bill > 1 Lakh, foreign travel > 2 Lakhs) occur.
What is the impact of the change to Section 139(1) under the new tax code?
The transition impact for Section 139(1) is rated Critical. Governs the compliance lifecycle of every Indian citizen.
What should I watch out for when Section 139(1) moves to the 2025 code?
High-value transaction triggers for mandatory ITR filing expanded to include massive credit card spending and VDA transfers. These points are specific to Section 139(1) (Return of Income (Due Dates)).
Disclaimer: This mapping of Section 139(1) (Return of Income (Due Dates)) to Section 152(1) of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 139(1) is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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