— Nexus · the AI research workspace for CA firms
— official CBDT correspondence
Section 504 — Service of notice in case of discontinued business: its source in the Income-tax Act, 1961
Section 504 (Service of notice in case of discontinued business) of the Income-tax Act, 2025 corresponds to Section 284 (Service of notice in the case of discontinued business) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 284 — Service of notice in the case of discontinued business
read both texts · §284 (1961) vs §504 (2025)
loading…
loading…
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.
— built by nexus
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.