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 Schedules
Indian Income Tax Act, 2025
 
Chapter XXIII
 
Miscellaneous
 
Section No. Particulars IT Act, 1961
Section No.
if any
499   Certain transfers to be void 281

500   Provisional attachment to protect revenue in certain cases 281B

501   Service of notice, generally 282

502   Authentication of notices and other documents 282A

503   Service of notice when family is disrupted or firm, etc., is dissolved 283

504   Service of notice in case of discontinued business 284

505   Submission of statement by a non-resident having liaison office 285

506   Furnishing of information or documents by an Indian concern in certain cases 285A

507   Submission of statements by producers of cinematograph films or persons engaged in specified activity 285B

508   Obligation to furnish statement of financial transaction or reportable account 285BA

509   Obligation to furnish information on transaction of crypto-asset 285BAA

510   Annual information statement 285BB

511   Furnishing of report in respect of international group 286

512   Publication of information respecting assessees in certain cases 287

513   Appearance by registered valuer in certain matters 287A

514   Registration of Valuers  ‐ ‐ 

515   Appearance by authorised representative 288

516   Rounding off of amount of total income, or tax payable or refundable 288A  /  288B

517   Receipt to be given 289

518   Indemnity 290

519   Power to tender immunity from prosecution 291

520   Cognizance of offences 292

521   Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply 292A

522   Return of income, etc., not to be invalid on certain grounds 292B

523   Notice deemed to be valid in certain circumstances 292BB

524   Presumption as to assets, books of account, etc. 292C

525   Authorisation and assessment in case of search or requisition 292CC

526   Bar of suits in civil courts 293

527   Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils 293A

528   Power of Central Government or Board to condone delays in obtaining approval 293B

529   Power to withdraw approval 293C

530   Act to have effect pending legislative provision for charge of tax 294

531   Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961 294A

532   Power to frame Schemes 142B  /  151A  /  157A  /  231  /  264A  /  264B  /  293D

533   Power to make rules 295

534   Laying before Parliament 296

535   Removal of difficulties 298

536   Repeal and savings 297

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