CHAPTER XXIII – Miscellaneous
Here’s the section-wise analysis of CHAPTER XXIII – Miscellaneous of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 281 | Certain transfers to be void. | Section-499 |
| 281A | Effect of failure to furnish information in respect of properties held benami [Repealed by the Benami Transactions (Prohibition) Act, 1988, w.e.f. 19-5-1988.] | Repealed |
| 281B | Provisional attachment to protect revenue in certain cases. | Section-500 |
| 282 | Service of notice, generally. | Section-501 |
| 282A | Authentication of notices and other documents. | Section-502 |
| 282B | Allotment of Document Identification Number [Omitted by the Finance Act, 2011, w.e.f. 1-4-1990.] | Omitted |
| 283 | Service of notice when family is disrupted or firm etc., is dissolved. | Section-503 |
| 284 | Service of notice in case of discontinued business. | Section-504 |
| 285 | Submission of statement by a non-resident having liaison office. | Section-505 |
| 285A | Furnishing of information or documents by an Indian concern in certain cases. | Section-506 |
| 285B | Submission of statements by producers of cinematograph films or persons engaged in specified activity. | Section-507 |
| 285BA | Obligation to furnish statement of financial transaction or reportable account. | Section-508 |
| 285BAA | Obligation to furnish information on transaction of crypto-asset. | Section-509 |
| 285BB | Annual information statement. | Section-510 |
| 286 | Furnishing of report in respect of international group. | Section-511 |
| 287 | Publication of information respecting assessees in certain cases. | Section-512 |
| 287A | Appearance by registered valuer in certain matters. | Section-513 |
| NEW | N.A. | Section-514 |
| 288 | Appearance by authorised representative. | Section-515 |
| 288A | Rounding off of income. | Section-516 |
| 288B | Rounding off of amount payable and refundable due. | Section-516 |
| 289 | Receipt to be given. | Section-517 |
| 290 | Indemnity. | Section-518 |
| 291 | Power to tender immunity from prosecution. | Section-519 |
| 292 | Cognizance of offences. | Section-520 |
| 292A | Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply. | Section-521 |
| 292B | Return of income, etc., not to be invalid on certain grounds. | Section-522 |
| 292BB | Notice deemed to be valid in certain circumstances. | Section-523 |
| 292C | Presumption as to assets, books of account, etc. | Section-524 |
| 292CC | Authorisation and assessment in case of search or requisition. | Section-525 |
| 293 | Bar of suits in civil courts. | Section-526 |
| 293A | Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils. | Section-527 |
| 293B | Power of Central Government or Board to condone delays in obtaining approval. | Section-528 |
| 293C | Power to withdraw approval. | Section-529 |
| 293D | Faceless approval or registration. | Section-532 |
| 294 | Act to have effect pending legislative provision for charge of tax. | Section-530 |
| 294A | Power to make exemption in relation to certain Union territories. | Section-531 |
| NEW | N.A. | Section-532 |
| 295 | Power to make rules. | Section-533 |
| 296 | Rules and certain notifications to be placed before Parliament. | Section-534 |
| 297 | Repeal and Savings. | Section-536 |
| 298 | Power to remove difficulties. | Section-535 |
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