Income Tax Act, 2025
Section 6: Ins. by Act 21 of 1998, s. 60 (w.e.f. 11998).
6. Ins. by Act 21 of 1998, s. 60 (w.e.f. 11998).
7. The words in bracket shall stand inserted (date to be notified) by Act 49 of 2005, s. 30 and the Schedule (This amendment
has been struck down by the Supreme Court’s Order dated 25th September, 2014 in the Madras Bar Association Vs.
Union of India.).
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Explanation 1.—An order by the 1[Principal Commissioner or Commissioner] declining to interfere
shall, for the purposes of this section, be deemed not to be an order prejudicial to the assessee.
Explanation 2.—For the purposes of this section, the 2[Deputy Commissioner (Appeals)] shall be
deemed to be an authority subordinate to the 1[Principal Commissioner or Commissioner].
F.—General
265. Tax tobe paid notwithstanding reference, etc.—Notwithstanding that a reference has been
made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court, tax
shall be payable in accordance with the assessment made in the case.
266. Execution for costs awarded by Supreme Court.—The High Court may, on petition made for
the execution of the order of the Supreme Court in respect of any costs awarded thereby, transmit the
order for execution to any court subordinate to the High Court.
3[267. Amendment of assessment on appeal.—Where as a result of an appeal under section
246 4[or section 246A] or section 253, any change is made in the assessment of a body of individuals or
an association of persons or a new assessment of a body of individuals or an association of persons is
ordered to be made, the 5*** Commissioner (Appeals) or the Appellate Tribunal, as the case may be, shall
pass an order authorising the Assessing Officer either to amend the assessment made on any member of
the body or association or make a fresh assessment on any member of the body or association.]
268. Exclusion of time taken for copy.—In computing the period of limitation prescribed for an
appeal 6[or an application] under this Act, the day on which the order complained of was served and, if
the assessee was not furnished with a copy of the order when the notice of the order was served upon him,
the time requisite for obtaining a copy of such order, shall be excluded.
7[268A.Filing of appeal or application for reference by income-tax authority.—(1) The Board
may, from time to time, issue orders, instructions or directions to other income-tax authorities, fixing such
monetary limits as it may deem fit, for the purpose of regulating filing of appeal or application for
reference by any income-tax authority under the provisions of this Chapter.
(2) Where, in pursuance of the orders, instructions or directions issued under sub-section (1), an
income-tax authority has not filed any appeal or application for reference on any issue in the case of an
assessee for any assessment year, it shall not preclude such authority from filing an appeal or application
for reference on the same issue in the case of—
(a) the same assessee for any other assessment year; or
or the Appellate Tribunal, as the case may be, shall
pass an order authorising the Assessing Officer either to amend the assessment made on any member of
the body or association or make a fresh assessment on any member of the body or association.]
268. Exclusion of time taken for copy.—In computing the period of limitation prescribed for an
appeal 6[or an application] under this Act, the day on which the order complained of was served and, if
the assessee was not furnished with a copy of the order when the notice of the order was served upon him,
the time requisite for obtaining a copy of such order, shall be excluded.
7[268A.Filing of appeal or application for reference by income-tax authority.—
The Board
may, from time to time, issue orders, instructions or directions to other income-tax authorities, fixing such
monetary limits as it may deem fit, for the purpose of regulating filing of appeal or application for
reference by any income-tax authority under the provisions of this Chapter.
Where, in pursuance of the orders, instructions or directions issued under sub-section
the same assessee for any other assessment year; or