Other provisions
Section 152 of the Income-tax Act, 1961 deals with other provisions. In an assessment, reassessment or recomputation made under section 147, the tax shall be chargeable at the rate or rates at which it would have been charged had the income not escaped assessment. 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 Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.
(1) In an assessment, reassessment or recomputation made under section 147, the tax shall be chargeable at the rate or rates at which it would have been charged had the income not escaped assessment.
(2) Where an assessment is reopened under section 147, the assessee may, if he has not impugned any part of the original assessment order for that year either under sections 246 to 248 or under section 264, claim that the proceedings under section 147 shall be dropped on his showing that he had been assessed on an amount or to a sum not lower than what he would be rightly liable for even if the income alleged to have escaped assessment had been taken into account, or the assessment or computation had been properly made :
Provided that in so doing he shall not be entitled to reopen matters concluded by an order under section 154, 155, 260, 262, or 263. [(3) Where a search has been initiated under section 132 or requisition is made under section 132A, or a survey is conducted under section 133A [other than under sub-section (2A) of the said section], on or after the 1st day of April, 2021 but before the 1st day of September, 2024, the provisions of sections 147 to 151 shall apply as they stood immediately before the commencement of the Finance (No.
2) Act, 2024.
(4) Where, in a case other than that covered under sub-section (3), a notice under section 148 has been issued or an order under clause (d) of section 148A has been passed, prior to the 1st day of September, 2024, the assessment, reassessment or recomputation in such case shall be governed as per the provisions of sections 147 to 151, as they stood immediately before the commencement of the Finance (No.
2) Act, 2024.]
Section 152, The Income-tax Act, 1961 (Act 43 of 1961).
Now in the Income-tax Act
INCOME-TAX-ACT-2025 285 Other provisions 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.
This section refers to
- s. 132 Search and seizure
- s. 132A Powers to requisition books of account, etc
- s. 133A Power of survey
- s. 147 Income escaping assessment
- s. 148 Issue of notice where income has escaped assessment
- s. 148A Procedure before issuance of notice under section 148
- s. 151 Sanction for issue of notice
- s. 154 Rectification of mistake
- s. 155 Other amendments
- s. 246 Appealable orders before Joint Commissioner (Appeals)
- s. 248 Appeal by a person denying liability to deduct tax in certain cases
- s. 260 Decision of High Court or Supreme Court on the case stated
- s. 262 Hearing before Supreme Court
- s. 264 Revision of other orders
Referred to by 1
Questions about Section 152
What does Section 152 of the Income-tax Act deal with?
Section 152 of the Income-tax Act is headed "Other provisions". In an assessment, reassessment or recomputation made under section 147, the tax shall be chargeable at the rate or rates at which it would have been charged had the income not escaped assessment.
How do I find court cases under Section 152 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 152, section 152 Income Tax Act, section 152 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 152 of the Income-tax Act, and has it changed?
Its own text turns on section 132 (Search and seizure), section 132A (Powers to requisition books of account, etc), section 133A (Power of survey), section 147 (Income escaping assessment), and on 10 further provisions, so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 285 (Other provisions), which replaced it; conduct before that date is still charged, tried and appealed under this section.
When did Section 152 of the Income-tax Act come into force?
Section 152 of the Income-tax Act, cited as Income Tax Act 152, 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.