Change of incumbent of an office
Section 129 of the Income-tax Act, 1961 deals with change of incumbent of an office. Whenever in respect of any proceeding under this Act an income-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises jurisdiction, the income-tax authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his prede The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.
Whenever in respect of any proceeding under this Act an income-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises jurisdiction, the income-tax authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor :
Provided that the assessee concerned may demand that before the proceeding is so continued the previous proceeding or any part thereof be reopened or that before any order of assessment is passed against him, he be reheard.
Faceless jurisdiction of income-tax authorities.
Section 129, The Income-tax Act, 1961 (Act 43 of 1961).
Now in the Income-tax Act
INCOME-TAX-ACT-2025 244 Change of incumbent of an office Official correspondence
Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.
Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 10
- Finance Act s. 107 Amendment of section 19
- s. 130 Faceless jurisdiction of income-tax authorities
- s. 153 Time limit for completion of assessment, reassessment and recomputation
- s. 153B Time limit for completion of assessment under section 153A
- s. 158BE Time-limit for completion of block assessment
- s. 158BFA Levy of interest and penalty in certain cases
- s. 263 Revision of orders prejudicial to revenue
- s. 264 Revision of other orders
- s. 275 Bar of limitation for imposing penalties
- Interest-tax Act s. 19 Revision of order prejudicial to revenue
Questions about Section 129
What does Section 129 of the Income-tax Act deal with?
Section 129 of the Income-tax Act is headed "Change of incumbent of an office". Whenever in respect of any proceeding under this Act an income-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises jurisdiction, the income-tax authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his prede
How do I find court cases under Section 129 of the Income-tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 129, section 129 Income Tax Act, section 129 of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 129 of the Income-tax Act, and has it changed?
10 other provisions in this corpus refer back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 244 (Change of incumbent of an office), which replaced it; conduct before that date is still charged, tried and appealed under this section.
When did Section 129 of the Income-tax Act come into force?
Section 129 of the Income-tax Act, cited as Income Tax Act 129, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.
Other sections of this Act
- 10. Incomes not included in total income30885 words
- 2. Definitions11419 words
- 80HHF. Deduction in respect of profits and gains from export or transfer of film software, etc7148 words
- 80-IB. Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings5474 words
- 155. Other amendments5451 words
- 139. Return of income5400 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.