Section 264 → Section 316
Revision of other orders
Quick Answer
Section 264 of the Income Tax Act, 1961 (Revision of other orders) corresponds to Section 316 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 264
The starting point is Section 264 of the Income Tax Act, 1961 — revision of other orders. Allows the PCIT to revise any order (other than an order to which Sec 263 applies) either on their own motion or on an application by the assessee. Cannot be prejudicial to the assessee.
From 1st April 2026, the same subject sits at Section 316 of the Income-tax Act, 2025 — retained and renumbered as Section 316 of the Income-tax Act, 2025. Retained. Acts as an alternative, faster, and cheaper remedy to filing an appeal with the CIT(A), especially for administrative errors.
For Section 264, the practical impact is rated High. Very useful tool for taxpayers to get quick relief from harsh administrative orders.
Sec 264
Provision Summary
Allows the PCIT to revise any order (other than an order to which Sec 263 applies) either on their own motion or on an application by the assessee. Cannot be prejudicial to the assessee.
Sec 316
Provision Summary
Retained. Acts as an alternative, faster, and cheaper remedy to filing an appeal with the CIT(A), especially for administrative errors.
Key Changes & Highlights
- Applications under 264 are now filed and tracked online.
Related Sections
Frequently Asked Questions
What is Section 264 of the Income Tax Act, 1961 about?
Section 264 of the Income Tax Act, 1961 covers revision of other orders. Allows the PCIT to revise any order (other than an order to which Sec 263 applies) either on their own motion or on an application by the assessee. Cannot be prejudicial to the assessee.
Which section replaces Section 264 in the Income-tax Act, 2025?
Section 264 of the Income Tax Act, 1961 maps to Section 316 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Acts as an alternative, faster, and cheaper remedy to filing an appeal with the CIT(A), especially for administrative errors.
What is the impact of the change to Section 264 under the new tax code?
The transition impact for Section 264 is rated High. Very useful tool for taxpayers to get quick relief from harsh administrative orders.
What should I watch out for when Section 264 moves to the 2025 code?
Applications under 264 are now filed and tracked online. These points are specific to Section 264 (Revision of other orders).
Disclaimer: This mapping of Section 264 (Revision of other orders) to Section 316 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 264 is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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