How to Cite Income Tax Sections in Court After 01 April 2026: The Practitioner’s Protocol for Two-Act Litigation
Quick Summary Box
| Forum | Proceeding Type | Governing Act | Section to Cite |
|---|---|---|---|
| AO Office | Assessment for AY 2024-25 | IT Act, 1961 | Old section numbers |
| CIT(A) | Appeal for AY 2022-23 | IT Act, 1961 | Old section numbers |
| ITAT | Appeal for AY 2020-21 | IT Act, 1961 | Old section numbers |
| High Court | Reference for AY 2018-19 | IT Act, 1961 | Old section numbers |
| AO Office | Assessment for TY 2026-27 | IT Act, 2025 | New section numbers |
| CIT(A) | Appeal for TY 2027-28 | IT Act, 2025 | New section numbers |
| ITAT | Any old AY + new TY same case | Both Acts | Both sets — clearly labelled |
| All Forums | TDS deduction from Apr 2026 | IT Act, 2025 | New section numbers |
How to Cite Income Tax Act Sections in Court, ITAT & CIT(A) After 01 April 2026 — Practitioner’s Protocol for Old Act vs New Act in Submissions and Briefs
A tax advocate appearing before ITAT in October 2026 faces a challenge that no previous generation of Indian tax practitioners has encountered: two Income Tax Acts are simultaneously in force. The assessment year in the appeal before them is governed by one Act. The TDS deduction that forms part of their client’s next compliance obligation is governed by another. And the penalty notice their client just received for an old assessment year — also the first Act. While the new Act has the fresher section numbers and the cleaner drafting, citing it in a submission about an old assessment year would be a factual error.
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