Home > Income Tax Act 2025 > Chapter XV Last Updated: Oct 09th 2025

Chapter XV : Return Of Income

Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter XV" is related to "Return Of Income".

1. "Chapter XV" as per act

List of new section codes and a short description of each section.

Section	Description of Section	Section Details
1	Permanent Account Number.	Section-262
2	Return of income.	Section-263
3	Scheme for submission of returns through tax return preparers.	Section-264
4	Return by whom to be verified.	Section-265
5	Self-assessment.	Section-266
6	Tax on updated return.	Section-267

2. Help and useful links for "Chapter XV"

1. Income Tax Help Center
2. Income Tax Act 2025 Home

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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.