Complied AIComplied AIBack to law libraryReading nowIncome-tax Act, 202523 chapters · 536 sections
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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  3. Chapter 23

Chapter 23

Miscellaneous

38 sections (499–536)

  • 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
Chapter 22Offences and Prosecution
End of act