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— official CBDT correspondence
Section 292A — Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 292A (Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply) of the Income-tax Act, 1961 corresponds to Section 521 (Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply) of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 521 — Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply
read both texts · §292A (1961) vs §521 (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 292A 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 521.
What does Section 292A of the Income-tax Act, 1961 deal with?
Section 292A — "Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply", under CHAPTER XXIII - MISCELLANEOUS of the Income-tax Act, 1961.
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same chapter · chapter xxiii - miscellaneous · income-tax act, 1961
- Section 289 — Receipt to be given
- Section 290 — Indemnity
- Section 291 — Power to tender immunity from prosecution
- Section 292 — Cognizance of offences
- Section 292B — Return of income, etc., not to be invalid on certain grounds
- Section 292BB — Notice deemed to be valid in certain circumstances
- Section 292C — Presumption as to assets, books of account, etc.
- Section 292CC — Authorisation and assessment in case of search or requisition
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