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— official CBDT correspondence
Section 522 — Return of income, etc., not to be invalid on certain grounds: its source in the Income-tax Act, 1961
Section 522 (Return of income, etc., not to be invalid on certain grounds) of the Income-tax Act, 2025 corresponds to Section 292B (Return of income, etc., not to be invalid on certain grounds) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 292B — Return of income, etc., not to be invalid on certain grounds
read both texts · §292B (1961) vs §522 (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 522 of the Income-tax Act, 2025 a new provision?
No — it derives from Section 292B of the Income-tax Act, 1961.
What does Section 522 of the Income-tax Act, 2025 deal with?
Section 522 — "Return of income, etc., not to be invalid on certain grounds", under CHAPTER XXIII - MISCELLANEOUS of the Income-tax Act, 2025.
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same chapter · chapter xxiii - miscellaneous · income-tax act, 2025
- Section 518 — Indemnity
- Section 519 — Power to tender immunity from prosecution
- Section 520 — Cognizance of offences
- Section 521 — Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply
- Section 523 — Notice deemed to be valid in certain circumstances
- Section 524 — Presumption as to assets, books of account, etc.
- Section 525 — Authorisation and assessment in case of search or requisition
- Section 526 — Bar of suits in civil courts
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