Every return you have filed was filed under section 139. From tax year 2026-27, the return of income is filed under section 263 of the Income-tax Act, 2025.
Quick answer: the mapping
| Income-tax Act, 1961 | Subject | Income-tax Act, 2025 |
|---|---|---|
| 139 | Return of income | 263 |
| 139D | Filing of return in electronic form | 263 |
| 194P | Exemption from filing for certain senior citizens | 263 |
| 139A | Permanent Account Number | 262 |
| 139AA | Quoting of Aadhaar | 262 |
| 139B | Tax return preparer scheme | 264 |
| 140 | Verification of return | 265 |
| 140A | Self-assessment | 266 |
| 140B | Tax on updated return | 267 |
The Income-tax Act, 2025 received Presidential assent on 21 August 2025 and takes effect from 1 April 2026. The Income-tax Act, 1961 continues to govern every tax year up to 31 March 2026, and all assessments, appeals, penalties and prosecutions relating to those years are completed under the old Act by virtue of the repeal and savings provision in section 536. The mapping on this page is drawn from the section-wise concordance published with the Act, including the corrigenda notified in the Gazette on 3 September 2025.
What the 1961 provision did
Section 139 of the Income-tax Act, 1961 carried everything about the return: who must file, the due dates, belated returns, revised returns, defective returns and the updated return. Section 139A dealt with PAN and section 139AA with Aadhaar quoting.
Where it sits in the Income-tax Act, 2025
Section 263 of the Income-tax Act, 2025 is headed “Return of income”. It carries forward section 139, section 139D and section 194P — the last being the exemption from filing available to certain senior citizens whose bank deducts tax. PAN and Aadhaar move together into section 262.
What actually changed
- PAN and Aadhaar merge. Section 262 carries both section 139A and section 139AA, so allotment and linking are read as one provision.
- The senior citizen filing exemption moves into the return section. What was section 194P in the TDS chapter is now part of section 263, which is where a reader would look for it.
- Self-assessment is section 266 (old 140A) and the updated return tax is section 267 (old 140B).
- Verification is section 265 (old section 140) — the provision that decides who may sign.
- The loss carry-forward condition still bites. Section 121 requires the loss return to be filed in time, so section 263 and section 121 must be read together.
What to do about it
- Update ITR filing checklists, engagement letters and acknowledgement templates to cite section 263.
- Note that the assessment intimation that everyone calls “143(1)” is now issued under section 270.
- The late filing fee formerly under section 234F is now section 428.
- Interest for late filing that was section 234A is now section 423.
The sections around it in the new Act
Renumbering is easier to absorb in context. The table below lists the neighbouring provisions of the Income-tax Act, 2025 with the 1961 sections each of them carries forward, so you can see where this provision sits and what moved with it.
| New section (2025) | Provision | Corresponding 1961 section(s) |
|---|---|---|
| 262 | Permanent Account Number | 139A, 139AA |
| 263 | Return of income | 139, 139D, 194P |
| 264 | Scheme for submission of returns through tax return preparers | 139B |
| 265 | Return by whom to be verified | 140 |
| 266 | Self-assessment | 140A |
| 267 | Tax on updated return | 140B |
How to read a section mapping
- A corresponding section is not always an identical section. Where several 1961 sections map to one new section, conditions that used to sit apart are now read together.
- Where one 1961 section maps to several new sections, the old provision was split, and each new section carries only part of what you used to cite.
- Some new sections have no 1961 equivalent at all — the registered non-profit code in sections 332 to 355 is the largest example.
- Always cite by year. The Act that applies is decided by the tax year in question, not by the date you are writing on.
This page is a structural mapping guide, not tax advice. A corresponding section is not always an identical section — several provisions were merged, split or re-worded when they were carried over. Always read the actual text of the new section before relying on it, and check for later amendments, rules and CBDT notifications.
Related Guides
- Chapter XV — return of income under the Income-tax Act 2025
- Income-tax Act 1961 vs 2025 — master comparison
- Section mapping cheat sheet: 1961 to 2025
- Income-tax Act 2025: 23 chapters and 16 schedules
Key Facts About Section 139
- Applies in: All states across India, under the relevant central law.
- Mode: Mostly online via the official government portal.
- Typical timeline: Ranges from a few days to a few weeks depending on the case.
- Non-compliance: May attract penalties, interest or late fees.
- Expert help: TaxClue completes the entire process end to end for you.
Which section replaces 139 for filing ITR?
Section 263 of the Income-tax Act, 2025.
Which section is PAN under the new Act?
Section 262, which covers PAN allotment (old section 139A) and Aadhaar quoting (old section 139AA).
Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.
Section 139: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.