CHAPTER XXIII MISCELLANEOUS - Lawspedia

Section 501 of Income Tax Act - Service of notice, generally

Section 502 of Income Tax Act - Authentication of notices and other documents

Section 505 of Income Tax Act - Submission of statement by a non-resident having liaison office

Section 507 of Income Tax Act - Submission of statements by producers of cinematograph films or persons engaged in specified activity

Section 508 of Income Tax Act - Obligation to furnish statement of financial transaction or reportable account

Section 510 of Income Tax Act - Annual information statement

Section 514 of Income Tax Act - Registration of valuers

Section 516 of Income Tax Act - Rounding off of amount of total income, or amount payable or refundable

Section 517 of Income Tax Act - Receipt to be given

Section 518 of Income Tax Act - Indemnity

Section 519 of Income Tax Act - Power to tender immunity from prosecution

Section 520 of Income Tax Act - Cognizance of offences

Section 521 of Income Tax Act - Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply

Section 522 of Income Tax Act - Return of income, etc, not to be invalid on certain grounds

Section 523 of Income Tax Act - Notice deemed to be valid in certain circumstances

Section 526 of Income Tax Act - Bar of suits in civil courts

Section 528 of Income Tax Act - Power of Central Government or Board to condone delays in obtaining approval

Section 529 of Income Tax Act - Power to withdraw approval

Section 530 of Income Tax Act - Act to have effect pending legislative provision for charge of tax

Section 531 of Income Tax Act - Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961

Section 532 of Income Tax Act - Power to frame schemes

Section 535 of Income Tax Act - Removal of difficulties

Section 499 of Income Tax Act - Certain transfers to be void

Section 500 of Income Tax Act - Provisional Battachment to protect revenue in certain cases

Section 503 of Income Tax Act - Service of notice when family is disrupted or firm etc, is dissolved

Section 504 of Income Tax Act - Service of notice in case of discontinued business

Section 506 of Income Tax Act - Furnishing of information or documents by an Indian concern in certain cases

Section 509 of Income Tax Act - Obligation to furnish information on transaction of crypto- asset

Section 511 of Income Tax Act - Furnishing of report in respect of international group

Section 512 of Income Tax Act - Publication of information respecting assessees in certain cases

Section 513 of Income Tax Act - Appearance by registered valuer in certain matters

Section 515 of Income Tax Act - Appearance by authorised representative

Section 524 of Income Tax Act - Presumption as to assets, books of account, etc

Section 525 of Income Tax Act - Authorisation and assessment in case of search or requisition

Section 527 of Income Tax Act - Power to make exemption, etc, in relation to participation in business of prospecting for, extraction, etc, of mineral oils

Section 533 of Income Tax Act - Power to make rules

Section 534 of Income Tax Act- Laying before Parliament

Section 536 of Income Tax Act - Repeal and savings

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