Section 246A → Section 301
Appealable orders before Commissioner (Appeals)
Quick Answer
Section 246A of the Income Tax Act, 1961 (Appealable orders before Commissioner (Appeals)) corresponds to Section 301 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 246A
Under the Income Tax Act, 1961, Section 246A governs appealable orders before commissioner (appeals). Lists the orders (like 143(3), 147, 154) against which a taxpayer can file an appeal.
Under the Income-tax Act, 2025 (effective 1st April 2026), Section 246A is retained and renumbered as Section 301 of the Income-tax Act, 2025. Retained. Most appeals are now handled by the 'National Faceless Appeal Centre' (NFAC).
The transition impact on Section 246A is assessed as Critical. The first door to justice for an aggrieved taxpayer.
Sec 246A
Provision Summary
Lists the orders (like 143(3), 147, 154) against which a taxpayer can file an appeal.
Sec 301
Provision Summary
Retained. Most appeals are now handled by the 'National Faceless Appeal Centre' (NFAC).
Key Changes & Highlights
- A new level of appellate authority, 'Joint Commissioner (Appeals)', added to dispose of small-value appeals faster.
Related Sections
Frequently Asked Questions
Which subject does Section 246A of the 1961 Act cover?
Section 246A of the Income Tax Act, 1961 covers appealable orders before commissioner (appeals). Lists the orders (like 143(3), 147, 154) against which a taxpayer can file an appeal.
What is the new section number for Section 246A under the Income-tax Act, 2025?
Section 246A of the Income Tax Act, 1961 maps to Section 301 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Most appeals are now handled by the 'National Faceless Appeal Centre' (NFAC).
How does the Income-tax Act, 2025 affect Section 246A in practice?
The transition impact for Section 246A is rated Critical. The first door to justice for an aggrieved taxpayer.
What is new about Section 246A under the Income-tax Act, 2025?
A new level of appellate authority, 'Joint Commissioner (Appeals)', added to dispose of small-value appeals faster. These points are specific to Section 246A (Appealable orders before Commissioner (Appeals)).
Disclaimer: This mapping of Section 246A (Appealable orders before Commissioner (Appeals)) to Section 301 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 246A is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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