Section 143 under the
Income-tax Act, 2025
Assessment — processing, summary and scrutiny assessment
Topic
Assessment — processing, summary and scrutiny assessment — Compliance provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What carried over
The substance of this provision was not changed by the re-write. What moved is the citation.
Old 143(1) intimation is s.270(1)(a) — cross-referenced by the under-reporting penalty in s.439(2)(a). Inquiry before assessment (old 142) is s.268; valuation officer (142A) s.269; best judgment (144) s.271; faceless assessment (144B) s.273; DRP reference (144C) s.275; time limits (153) s.286; rectification (154) s.287; notice of demand (156) s.289.
Source
ICAI concordance row '270 | Assessment. | 143'; verified against bare text of s.270(1) ('Where a return has been made under section 263, or in response to a notice under section 268(1) such return shall be processed in the following manner').
CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.
This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.