New Provision
Section 520, IT Act 2025
Replaces (IT Act 1961)
292
Chapter
Chapter XXII — Miscellaneous
Effective From
1 April 2026
Statutory Text — Section 520
court inferior to that of a Judicial Magistrate of the first class shall try any offence under this Act. Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply. 521. Th
Shahi & Co. — Our Understanding
This section falls under Chapter XXII (Miscellaneous) which contains general provisions including powers of the Board, rounding off, and savings provisions.
Practical Note: These provisions govern administrative aspects of the Act. Section 533 (power to make rules) and Section 536 (repeal and savings) are particularly important for understanding the transition from the old Act to the new one.
Shahi & Co., Chartered Accountants
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Disclaimer: This is a reproduction of Section 520 of the Income Tax Act, 2025 (No. 30 of 2025) as published in the Official Gazette of India (CG-DL-E-22082025-265620) for informational and reference purposes only. Shahi & Co., Chartered Accountants makes no warranty as to completeness or accuracy. For the official authenticated text refer to
egazette.gov.in or
incometaxindia.gov.in. This does not constitute legal or tax advice.