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Income-tax Act Chapter XXIII
The Income-tax Act, 2025

Chapter XXIII Miscellaneous

Sections
38 · sections 499 to 536
Amended
2 of 38
  1. Section 499 Certain transfers to be void
  2. Section 500 Provisional attachment to protect revenue in certain cases
  3. Section 501 Service of notice, generally
  4. Section 502 Authentication of notices and other documents
  5. Section 503 Service of notice when family is disrupted or firm etc., is dissolved
  6. Section 504 Service of notice in case of discontinued business
  7. Section 505 Submission of statement by a non-resident having liaison office
  8. Section 506 Furnishing of information or documents by an Indian concern in certain cases
  9. Section 507 Submission of statements by producers of cinematograph films or persons engaged in specified activity
  10. Section 508 Obligation to furnish statement of financial transaction or reportable account
  11. Section 509 Obligation to furnish information on transaction of crypto-asset
  12. Section 510 Annual information statement
  13. Section 511 Furnishing of report in respect of international group
  14. Section 512 Publication of information respecting assessees in certain cases
  15. Section 513 Appearance by registered valuer in certain matters
  16. Section 514 Registration of valuers
  17. Section 515 Appearance by authorised representative
  18. Section 516 Rounding off of amount of total income, or amount payable or refundable
  19. Section 517 Receipt to be given
  20. Section 518 Indemnity
  21. Section 519 Power to tender immunity from prosecution
  22. Section 520 Cognizance of offences
  23. Section 521 Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply
  24. Section 522 Circumstances in which return of income, assessment, approvals, etc., not to be invalid 1 amendment
  25. Section 523 Notice deemed to be valid in certain circumstances
  26. Section 524 Presumption as to assets, books of account, etc
  27. Section 525 Authorisation and assessment in case of search or requisition
  28. Section 526 Bar of suits in civil courts
  29. Section 527 Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils
  30. Section 528 Power of Central Government or Board to condone delays in obtaining approval
  31. Section 529 Power to withdraw approval
  32. Section 530 Act to have effect pending legislative provision for charge of tax
  33. Section 531 Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961
  34. Section 532 Power to frame schemes
  35. Section 533 Power to make rules
  36. Section 534 Laying before Parliament
  37. Section 535 Removal of difficulties
  38. Section 536 Repeal and savings 4 amendments