Section mapping · Procedure for distraint by assessing officer or tax

Section Third Schedule (ITA 1961) → No equivalent (ITA 2025)

Section Third Schedule of the Income-tax Act, 1961 has no corresponding provision in the Income-tax Act, 2025 — the CBDT comparison utility lists it as not re-enacted.

The official CBDT comparison utility lists no corresponding provision in the Income-tax Act 2025 for this section. It has not been re-enacted in the new Act — check the transitional and savings provisions before assuming the position lapses.