Section mapping · Powers to requisition books of account, etc.
Section 132A (ITA 1961) → 248 + 249 + 261 (ITA 2025)
Section 132A of the Income-tax Act, 1961 corresponds to sections 248 + 249 + 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 |
|---|---|
| 132A Powers to requisition books of account, etc. | 248 Powers to requisition |
| 249 Reasons not to be disclosed | |
| 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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