IT Act 1961 → 2025 / Sections 282–298
Returns & assessmentService of notice, SFT, CbCR, authorised representative, rounding off, 292B, rules and repeal
Sections 282–298 of the old Income-tax Act, 1961 · new sections 501–536 under the Income-tax Act, 2025
New reference Sections 501 to 536 (miscellaneous)
Applies to FY 2025-26 (AY 2026-27) and earlier years.
Applies from tax year 2026-27 (from 1 April 2026).
| 1961 Act | Subject | 2025 Act |
|---|---|---|
| 282 | Service of notice, generally | 501 |
| 282A | Authentication of notices and other documents | 502 |
| 283 | Service of notice when family is disrupted or firm etc., is dissolved | 503 |
| 284 | Service of notice in case of discontinued business | 504 |
| 285 | Statement by non-resident having a liaison office | 505 |
| 285A | Furnishing of information or documents by an Indian concern in certain cases | 506 |
| 285B | Statements by film producers and specified-activity persons | 507 |
| 285BA | Statement of financial transaction or reportable account | 508 |
| 285BAA | Obligation to furnish information on transaction of crypto-asset | 509 |
| 285BB | Annual information statement | 510 |
| 286 | Country-by-country report (international group) | 511 |
| 287 | Publication of information respecting assessees in certain cases | 512 |
| 287A | Appearance by registered valuer in certain matters | 513 |
| 288 | Appearance by authorised representative | 514, 515 |
| 288A | Rounding off of income | 516 |
| 288B | Rounding off of amount payable and refundable due | 516 |
| 289 | Receipt to be given | 517 |
| 290 | Indemnity | 518 |
| 291 | Power to tender immunity from prosecution | 519 |
| 292 | Cognizance of offences | 520 |
| 292A | Section 360 CrPC and Probation of Offenders Act not to apply | 521 |
| 292B | Return, notice etc. not invalid on certain grounds | 522 |
| 292BB | Notice deemed to be valid in certain circumstances | 523 |
| 292C | Presumption as to assets, books of account, etc | 524 |
| 292CC | Authorisation and assessment in case of search or requisition | 525 |
| 293 | Bar of suits in civil courts | 526 |
| 293A | Power to make exemption, etc., in relation to participation in business of prospecting for | 527 |
| 293B | Power to condone delays in obtaining approval | 528 |
| 293C | Power to withdraw approval | 529 |
| 293D | Faceless approval or registration | 532 |
| 294 | Act to have effect pending legislative provision for charge of tax | 530 |
| 294A | Power to make exemption in relation to certain Union territories | 531 |
| 295 | Power to make rules | 532, 533 |
| 296 | Rules and certain notifications to be placed before Parliament | 534 |
| 297 | Repeal and Savings | 536 |
| 298 | Power to remove difficulties | 535 |
Source: CBDT mapping of sections, Income-tax Act 1961 to Income-tax Act 2025.
Renumbered. Finance Act 2026 widened section 522 (old 292B): an assessment is not invalid for a mistake in quoting the DIN if the order is referenced by it, and approvals for assessment or reassessment are treated as administrative and not invalid for insufficient reasons or defects in authentication.
Section 522 of the Income-tax Act, 2025. After Finance Act 2026 it also protects assessments with DIN-quoting errors and treats approvals as administrative.
The statement of financial transactions or reportable account is section 508 of the Income-tax Act, 2025.
Section 282 of the Income-tax Act, 1961 (Service of notice, generally) corresponds to section 501 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 282A of the Income-tax Act, 1961 (Authentication of notices and other documents) corresponds to section 502 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 283 of the Income-tax Act, 1961 (Service of notice when family is disrupted or firm etc., is dissolved) corresponds to section 503 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 284 of the Income-tax Act, 1961 (Service of notice in case of discontinued business) corresponds to section 504 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 285 of the Income-tax Act, 1961 (Statement by non-resident having a liaison office) corresponds to section 505 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 285A of the Income-tax Act, 1961 (Furnishing of information or documents by an Indian concern in certain cases) corresponds to section 506 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Renumbered. Finance Act 2026 widened section 522 (old 292B): an assessment is not invalid for a mistake in quoting the DIN if the order is referenced by it, and approvals for assessment or reassessment are treated as administrative and not invalid for insufficient reasons or defects in authentication.