Section mapping · Revised return
Section 139(5) (ITA 1961) → 263 (ITA 2025)
Section 139(5) of the Income-tax Act, 1961 corresponds to section 263 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: directConfidence: KB-citedAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 139(5) Revised return | 263 |
This mapping is mapped in our internal knowledge base, statutory correlation table check pending.
Related tools
No directly mapped tool is listed for this section yet.