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Section 401 — Bar against direct demand on assessee: its source in the Income-tax Act, 1961
Section 401 (Bar against direct demand on assessee) of the Income-tax Act, 2025 corresponds to Section 205 (Bar against direct demand on assessee) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 205 — Bar against direct demand on assessee
read both texts · §205 (1961) vs §401 (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 401 of the Income-tax Act, 2025 a new provision?
No — it derives from Section 205 of the Income-tax Act, 1961.
What does Section 401 of the Income-tax Act, 2025 deal with?
Section 401 — "Bar against direct demand on assessee", under CHAPTER XIX - Collection and recovery of tax of the Income-tax Act, 2025.
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Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.
same chapter · chapter xix - collection and recovery of tax · income-tax act, 2025
- Section 397 — Compliance and reporting
- Section 398 — Consequences of failure to deduct or pay or, collect or pay
- Section 399 — Processing
- Section 400 — Power of Central Government to relax provisions of this Chapter
- Section 402 — Interpretation
- Section 403 — Liability for payment of advance tax
- Section 404 — Conditions of liability to pay advance tax
- Section 405 — Computation of advance tax
frequently looked up · income-tax act, 2025
§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536