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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