Section 520 — Cognizance of offences: its source in the Income-tax Act, 1961

Section 520 (Cognizance of offences) of the Income-tax Act, 2025 corresponds to Section 292 (Cognizance of offences) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 292 — Cognizance of offences

read both texts · §292 (1961) vs §520 (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 520 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 292 of the Income-tax Act, 1961.

What does Section 520 of the Income-tax Act, 2025 deal with?

Section 520 — "Cognizance of offences", under CHAPTER XXIII - MISCELLANEOUS 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.

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same chapter · chapter xxiii - miscellaneous · income-tax act, 2025

Section 516 — Rounding off of amount of total income, or amount payable or refundable
Section 517 — Receipt to be given
Section 518 — Indemnity
Section 519 — Power to tender immunity from prosecution
Section 521 — Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply
Section 522 — Return of income, etc., not to be invalid on certain grounds
Section 523 — Notice deemed to be valid in certain circumstances
Section 524 — Presumption as to assets, books of account, etc.

frequently looked up · income-tax act, 2025

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