Chapter XXIII: Miscellaneous

Chapter XXIII : Miscellaneous

Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter XXIII" is related to "Miscellaneous".

1. "Chapter XXIII" as per act

List of new section codes and a short description of each section.

Section	Description of Section	Section Details
1	Certain transfers to be void.	Section-499
2	Provisional attachment to protect revenue in certain cases.	Section-500
3	Service of notice, generally.	Section-501
4	Authentication of notices and other documents.	Section-502
5	Service of notice when family is disrupted or firm, etc., is dissolved.	Section-503
6	Service of notice in case of discontinued business.	Section-504
7	Submission of statement by a non-resident having liaison office.	Section-505
8	Furnishing of information or documents by an Indian concern in certain cases.	Section-506
9	Submission of statements by producers of cinematograph films or persons engaged in specified activity.	Section-507
10	Obligation to furnish statement of financial transaction or reportable account.	Section-508
11	Obligation to furnish information on transaction of crypto-asset.	Section-509
12	Annual information statement.	Section-510
13	Furnishing of report in respect of international group.	Section-511
14	Publication of information respecting assessees in certain cases.	Section-512
15	Appearance by registered valuer in certain matters.	Section-513
16	Registration of Valuers.	Section-514
17	Appearance by authorised representative.	Section-515
18	Rounding off of amount of total income, or amount payable or refundable.	Section-516
19	Receipt to be given.	Section-517
20	Indemnity.	Section-518
21	Power to tender immunity from prosecution.	Section-519
22	Cognizance of offences.	Section-520
23	Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply.	Section-521
24	Return of income, etc., not to be invalid on certain grounds.	Section-522
25	Notice deemed to be valid in certain circumstances.	Section-523
26	Presumption as to assets, books of account, etc.	Section-524
27	Authorisation and assessment in case of search or requisition.	Section-525
28	Bar of suits in civil courts.	Section-526
29	Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils.	Section-527
30	Power of Central Government or Board to condone delays in obtaining approval.	Section-528
31	Power to withdraw approval.	Section-529
32	Act to have effect pending legislative provision for charge of tax.	Section-530
33	Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961.	Section-531
34	Power to frame Schemes.	Section-532
35	Power to make rules.	Section-533
36	Laying before Parliament.	Section-534
37	Removal of difficulties.	Section-535
38	Repeal and savings.	Section-536