Amended and updated notes on section 293 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to Bar of suits in civil courts.
Chapter XXIII (Sections 281 to 298) of the Income Tax Act 1961 deals with the provisions related to Miscellaneous. Section 293 of IT Act 1961 provides for Bar of suits in civil courts.
Recently, we have discussed in detail section 292CC (Authorisation and assessment in case of search or requisition) of IT Act 1961. Today, we learn the provisions of section 293 of Income-tax Act 1961. The amended provision of section 293 is effective for financial year 2022-23 relevant to the assessment year 2023-24.
In this article, you will learn detail of the provisions of section 293 of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962 as provided by Ministry of Law and Justice, Government of India.
Section-293: Bar of suits in civil courts
No suit shall be brought in any civil court to set aside or modify any proceeding taken or order made under this Act; and no prosecution, suit or other proceeding shall lie against the Government or any officer of the Government for anything in good faith done or intended to be done under this Act.