Section mapping · Search and seizure
Section 132 (ITA 1961) → 247 + 249 + 251 + 261 (ITA 2025)
Section 132 of the Income-tax Act, 1961 corresponds to sections 247 + 249 + 251 + 261 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: splitConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 132 Search and seizure | 247 Search and seizure |
| 249 Reasons not to be disclosed | |
| 251 Copying, extraction, retention and release of books of account and documents seized or requisitioned | |
| 261 Interpretation |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.
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