Section 143(3) → Section 161
Scrutiny Assessment Order
Quick Answer
Section 143(3) of the Income Tax Act, 1961 (Scrutiny Assessment Order) corresponds to Section 161 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 143(3)
Provision Summary
Detailed assessment order passed after hearing evidence and examining books.
Sec 161
Provision Summary
Retained, but the order is now passed by the 'Faceless Assessment Centre' rather than an individual jurisdictional officer.
Key Changes & Highlights
- Assessment orders without a DIN (Document Identification Number) are now legally non-existent (void ab initio).
Related Sections
Frequently Asked Questions
What does Section 143(3) of the Income Tax Act 1961 deal with?
Section 143(3) (Scrutiny Assessment Order) Detailed assessment order passed after hearing evidence and examining books.
What is the new section number for Section 143(3) under the Direct Tax Code 2025?
Section 143(3) of the ITA 1961 maps to Section 161 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 143(3) under the new tax code?
Section 143(3) is marked as "Retained" with status "Modified". Impact: Critical - The final determination of tax liability after scrutiny.
What are the key changes to Section 143(3) under DTC 2025?
Assessment orders without a DIN (Document Identification Number) are now legally non-existent (void ab initio).
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.
Need professional help on Section 143(3)?
Compare trusted providers — both offer DTC 2025-ready CA services.
*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.
Want to calculate tax on this section?