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 Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
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) (Assessment Year) The period of 12 months commencing on the 1st day of April every year.
What is the new section number for Section 2(9) under the Direct Tax Code 2025?
Section 2(9) of the ITA 1961 maps to Section 2(13) of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 2(9) under the new tax code?
Section 2(9) is marked as "Retained" with status "Active". Impact: Low - Continuity maintained.
What are the key changes to Section 2(9) under DTC 2025?
No change.
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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