Chapter XVIII: Appeals, Revisions And Alternate Dispute Resolutions

Chapter XVIII : Appeals, Revisions And Alternate Dispute Resolutions

Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter XVIII" is related to "Appeals, Revisions And Alternate Dispute Resolutions".

1. "Chapter XVIII" as per act

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

Section	Description of Section	Section Details
1	Appealable orders before Joint Commissioner (Appeals).	Section-356
2	Appealable orders before Commissioner (Appeals).	Section-357
3	Form of appeal and limitation.	Section-358
4	Procedure in appeal.	Section-359
5	Powers of Joint Commissioner (Appeals) or Commissioner (Appeals).	Section-360
6	Appellate Tribunal.	Section-361
7	Appeals to Appellate Tribunal.	Section-362
8	Orders of Appellate Tribunal.	Section-363
9	Procedure of Appellate Tribunal.	Section-364
10	Appeal to High Court.	Section-365
11	Case before High Court to be heard by not less than two Judges.	Section-366
12	Appeal to Supreme Court.	Section-367
13	Hearing before Supreme Court.	Section-368
14	Tax to be paid irrespective of appeal, etc.	Section-369
15	Execution for costs awarded by Supreme Court.	Section-370
16	Amendment of assessment on appeal.	Section-371
17	Exclusion of time taken for copy.	Section-372
18	Filing of appeal by income-tax authority.	Section-373
19	Interpretation of "High Court".	Section-374
20	Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.	Section-375
21	Procedure where an identical question of law is pending before High Courts or Supreme Court.	Section-376
22	Revision of orders prejudicial to revenue.	Section-377
23	Revision of other orders.	Section-378
24	Dispute Resolution Committee.	Section-379
25	Interpretation.	Section-380
26	Board for Advance Rulings.	Section-381
27	Vacancies, etc., not to invalidate proceedings.	Section-382
28	Application for advance ruling.	Section-383
29	Procedure on receipt of application.	Section-384
30	Appellate authority not to proceed in certain cases.	Section-385
31	Advance ruling to be void in certain circumstances.	Section-386
32	Powers of the Board for Advance Rulings.	Section-387
33	Procedure of Board for Advance Rulings.	Section-388
34	Appeal.	Section-389