Section 2(9) → Section 2(13)
Assessment Year
Quick Answer
Section 2(9) of the Income Tax Act, 1961 (Assessment Year) corresponds to Section 2(13) of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 2(9)
In the 1961 statute, Section 2(9) deals with assessment year. The period of 12 months commencing on the 1st day of April every year.
The new code maps this to Section 2(13): the provision is retained and renumbered as Section 2(13) of the Income-tax Act, 2025, applying from 1st April 2026. Retained. The financial calendar remains aligned with the April-March cycle.
On the ground, changes to Section 2(9) carry a Low impact. Continuity maintained.
Sec 2(9)
Provision Summary
The period of 12 months commencing on the 1st day of April every year.
Sec 2(13)
Provision Summary
Retained. The financial calendar remains aligned with the April-March cycle.
Key Changes & Highlights
- No change.
Related Sections
Frequently Asked Questions
What does Section 2(9) of the Income Tax Act 1961 deal with?
Section 2(9) of the Income Tax Act, 1961 covers assessment year. The period of 12 months commencing on the 1st day of April every year.
Where does Section 2(9) of the ITA 1961 go under the Income-tax Act, 2025?
Section 2(9) of the Income Tax Act, 1961 maps to Section 2(13) of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. The financial calendar remains aligned with the April-March cycle.
Why does the change to Section 2(9) matter for taxpayers?
The transition impact for Section 2(9) is rated Low. Continuity maintained.
Disclaimer: This mapping of Section 2(9) (Assessment Year) to Section 2(13) of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 2(9) is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
Need professional help on Section 2(9)?
Compare trusted providers — both offer CA services ready for the Income-tax Act, 2025.
*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.
Want to calculate tax on this section?