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— official CBDT correspondence
Section 279 — Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 279 (Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner) of the Income-tax Act, 1961 corresponds to Section 491 and Section 532 of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 491 — Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
- Section 532 — Power to frame Schemes
read both texts · §279 (1961) vs §491 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
frequently asked
Is Section 279 of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?
No — its subject matter continues in the Income-tax Act, 2025 as Section 491, Section 532.
What does Section 279 of the Income-tax Act, 1961 deal with?
Section 279 — "Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner", under CHAPTER XXII - OFFENCES AND PROSECUTIONS of the Income-tax Act, 1961.
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same chapter · chapter xxii - offences and prosecutions · income-tax act, 1961
- Section 278B — Offences by companies
- Section 278C — Offences by Hindu undivided families
- Section 278D — Presumption as to assets, books of account, etc., in certain cases
- Section 278E — Presumption as to culpable mental state
- Section 279A — Certain offences to be non-cognizable
- Section 279B — Proof of entries in records or documents
- Section 280 — Disclosure of particulars by public servants
- Section 280A — Special Courts
frequently looked up · income-tax act, 1961
§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281