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 Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 143(3)
Under the Income Tax Act, 1961, Section 143(3) governs scrutiny assessment order. Detailed assessment order passed after hearing evidence and examining books.
Under the Income-tax Act, 2025 (effective 1st April 2026), Section 143(3) is retained and renumbered as Section 161 of the Income-tax Act, 2025. Retained, but the order is now passed by the 'Faceless Assessment Centre' rather than an individual jurisdictional officer.
The transition impact on Section 143(3) is assessed as Critical. The final determination of tax liability after scrutiny.
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
Which subject does Section 143(3) of the 1961 Act cover?
Section 143(3) of the Income Tax Act, 1961 covers 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 Income-tax Act, 2025?
Section 143(3) of the Income Tax Act, 1961 maps to Section 161 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained, but the order is now passed by the 'Faceless Assessment Centre' rather than an individual jurisdictional officer.
How does the Income-tax Act, 2025 affect Section 143(3) in practice?
The transition impact for Section 143(3) is rated Critical. The final determination of tax liability after scrutiny.
What is new about Section 143(3) under the Income-tax Act, 2025?
Assessment orders without a DIN (Document Identification Number) are now legally non-existent (void ab initio). These points are specific to Section 143(3) (Scrutiny Assessment Order).
Disclaimer: This mapping of Section 143(3) (Scrutiny Assessment Order) to Section 161 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 143(3) is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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