Home > Income Tax Act 2025 > Section-506Last Updated: Oct 03rd 2025
Section-506 seeks to provide for furnishing information or documents by an Indian concern in certain cases to the prescribed income-tax authority. Learn to understand the section-506 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Where,––
then, such Indian concern shall, for the purposes of determination of any income accruing or arising in India under the said section, furnish within prescribed period to the prescribed income-tax authority the information or documents in such manner, as may be prescribed.
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.