Section 518Chapter 23
Indemnity
Every person deducting, retaining, or paying any tax in pursuance of this Act in respect of an income belonging to another person shall be indemnified for the deduction, retention, or payment thereof.
Chapters23
- ¶Chapter 23 overview
- 499Certain transfers to be void
- 500Provisional attachment to protect revenue in certain cases
- 501Service of notice, generally
- 502Authentication of notices and other documents
- 503Service of notice when family is disrupted or firm, etc., is dissolved
- 504Service of notice in case of discontinued business
- 505Submission of statement by a non-resident having liaison office
- 506Furnishing of information or documents by an Indian concern in certain cases
- 507Submission of statements by producers of cinematograph films or persons engaged in specified activity
- 508Obligation to furnish statement of financial transaction or reportable account
- 509Obligation to furnish information on transaction of crypto-asset
- 510Annual information statement
- 511Furnishing of report in respect of international group
- 512Publication of information respecting assessees in certain cases
- 513Appearance by registered valuer in certain matters
- 514Registration of Valuers
- 515Appearance by authorised representative
- 516Rounding off of amount of total income, or tax payable or refundable
- 517Receipt to be given
- 518Indemnity
- 519Power to tender immunity from prosecution
- 520Cognizance of offences
- 521Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply
- 522Return of income, etc., not to be invalid on certain grounds
- 523Notice deemed to be valid in certain circumstances
- 524Presumption as to assets, books of account, etc
- 525Authorisation and assessment in case of search or requisition
- 526Bar of suits in civil courts
- 527Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils
- 528Power of Central Government or Board to condone delays in obtaining approval
- 529Power to withdraw approval
- 530Act to have effect pending legislative provision for charge of tax
- 531Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961
- 532Power to frame Schemes
- 533Power to make rules
- 534Laying before Parliament
- 535Removal of difficulties
- 536Repeal and savings. SCHEDULE I SCHEDULE II SCHEDULE III SCHEDULE IV SCHEDULE V SCHEDULE VI SCHEDULE VII SCHEDULE VIII SCHEDULE IX SCHEDULE X SCHEDULE XI SCHEDULE XII SCHEDULE XIII SCHEDULE XIV SCHEDULE XV SCHEDULE XVI
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