Section-385 : Appellate authority not to proceed in certain cases

Learn to understand the section-385 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

1. Section-385 as per act

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue for which an application has been made by an applicant, being a resident, under section 383(1).

2. Help and useful links for Section-385

Income Tax Help Center
Income Tax Act 2025 Home
Self Service (DIY) Income Tax Filing made Easy

How to get help from EZTax.in

Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.