EaseValueOverview to be written in review. This topic groups the Income-tax Act, 2025 sections dealing with miscellaneous.
Sections in this topic
§499
Section 499 of the Income-tax Act, 2025 — Certain Transfers to be Void (Asset Transfers During Pending Tax Proceedings)
Certain transfers to be void
§500
Section 500 of the Income-tax Act, 2025 — Provisional Attachment of Property to Protect Revenue
Provisional attachment to protect revenue in certain cases
§501
Section 501 of the Income-tax Act, 2025 — Service of Notice, Generally
Service of notice, generally
§502
Section 502 of the Income-tax Act, 2025 — Authentication of Notices and Other Documents (Electronic Service)
Section 502
§503
Section 503 of the Income-tax Act, 2025 — Service of Notice When Family is Disrupted or a Firm etc. is Dissolved
Service of notice when family is disrupted or firm etc., is dissolved
§504
Section 504 of the Income-tax Act, 2025 — Service of Notice in Case of a Discontinued Business
Service of notice in case of discontinued business
§505
Section 505 of the Income-tax Act, 2025 — Annual Statement by a Non-Resident Having a Liaison Office in India (Form 162)
Submission of statement by a non-resident having liaison office
§506
Section 506 of the Income-tax Act, 2025 — Furnishing of Information by an Indian Concern in Indirect Transfer Cases (Form 163)
Section 506
§507
Section 507 of the Income-tax Act, 2025 — Statement by Film Producers and Persons in Specified Activity (Form 52A)
Engaged in specified activity
§508
Section 508 of the Income-tax Act, 2025 — Obligation to Furnish Statement of Financial Transaction or Reportable Account (SFT / FATCA-CRS)
Account
§509
Section 509 of the Income-tax Act, 2025 — Obligation to Furnish Information on Crypto-Asset (VDA) Transactions
Obligation to furnish information on transaction of crypto-asset
§510
Section 510 of the Income-tax Act, 2025 — Annual Information Statement (AIS) Explained
Annual information statement
§511
Section 511 of the Income-tax Act, 2025 — Country-by-Country Report (CbCR) for International Groups
Furnishing of report in respect of international group
§512
Section 512 of the Income-tax Act, 2025 — Publication of Information (Names) of Tax Assessees
Publication of information respecting assessees in certain cases
§513
Section 513 of the Income-tax Act, 2025 — Appearance by a Registered Valuer in Certain Matters
Appearance by registered valuer in certain matters
§514
Section 514 of the Income-tax Act, 2025 — Registration of Valuers (Form 169, Rules 246–249)
Registration of valuers
§515
Section 515 of the Income-tax Act, 2025 — Appearance by an Authorised Representative
Appearance by authorised representative
§516
Section 516 of the Income-tax Act, 2025 — Rounding Off of Total Income, Tax Payable or Refundable
Rounding off of amount of total income, or amount payable or refundable
§517
Section 517 of the Income-tax Act, 2025 — Receipt to be Given for Tax Paid
Receipt to be given
§518
Section 518 of the Income-tax Act, 2025 — Indemnity for Persons Deducting or Paying Tax
Section 518
§519
Section 519 of the Income-tax Act, 2025 — Power to Tender Immunity from Prosecution
Power to tender immunity from prosecution
§520
Section 520 of the Income-tax Act, 2025 — Cognizance of Offences (Which Court Can Try a Tax Offence)
Cognizance of offences
§521
Section 521 of the Income-tax Act, 2025 — No Probation Relief for Tax Offenders (except minors)
Ksha Sanhita, 2023, not to apply
§522
Section 522 of the Income-tax Act, 2025 — Return of Income, Notices and Assessments Not to Be Invalid on Procedural Defects
To be invalid
§523
Section 523 of the Income-tax Act, 2025 — Notice Deemed to be Valid in Certain Circumstances
Notice deemed to be valid in certain circumstances
§524
Section 524 of the Income-tax Act, 2025 — Presumption as to Assets, Books of Account and Documents Found in Search or Survey
Section 524
§525
Section 525 of the Income-tax Act, 2025 — Authorisation and Assessment in Case of Search or Requisition
Authorisation and assessment in case of search or requisition
§526
Section 526 of the Income-tax Act, 2025 — Bar of Suits in Civil Courts & Protection of Good-Faith Action
Section 526
§527
Section 527 of the Income-tax Act, 2025 — Central Government Power to Grant Tax Exemptions for Prospecting, Extraction & Production of Mineral Oils
Prospecting for, extraction, etc., of mineral oils
§528
Section 528 of the Income-tax Act, 2025 — Power of Central Government or Board to Condone Delay in Obtaining Approval
Approval
§529
Section 529 of the Income-tax Act, 2025 — Power to Withdraw Approval (Equivalent of Section 293C of the 1961 Act)
Power to withdraw approval
§530
Section 530 of the Income-tax Act, 2025 — Act to Have Effect Pending Legislative Provision for Charge of Tax
Section 530
§531
Section 531 of the Income-tax Act, 2025 — Power to Rescind Union Territory Tax Exemptions Granted Under Section 294A of the 1961 Act
Granted under section 294A of the Income-tax Act, 1961
§532
Section 532 of the Income-tax Act, 2025 — Power to Frame Faceless / E-Governance Schemes
Power to frame schemes
§533
Section 533 of the Income-tax Act, 2025 — Power to Make Rules (CBDT)
Power to make rules
§534
Section 534 of the Income-tax Act, 2025 — Rules and Notifications to be Laid Before Parliament
Laying before Parliament
§535
Section 535 of the Income-tax Act, 2025 — Power to Remove Difficulties (Removal of Difficulties Orders)
Removal of difficulties
§536
Section 536 of the Income-tax Act, 2025 — Repeal of the 1961 Act and Transitional Savings
Repeal and savings
Disclaimer: Educational overview of the Income-tax Act, 2025 (effective 1 April 2026), not professional advice. Confirm your position with our team before acting.
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