— Nexus · the AI research workspace for CA firms
— official CBDT correspondence
Section 532 — Power to frame Schemes.: its source in the Income-tax Act, 1961
Section 532 (Power to frame Schemes.) of the Income-tax Act, 2025 consolidates Section 92CA, Section 142B, Section 144C, Section 151A, Section 157A, Section 231, Section 245MA, Section 245R, Section 245W, Section 250, Section 253, Section 255, Section 264A, Section 264B, Section 274, Section 279 and Section 293D of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 92CA — Reference to Transfer Pricing Officer
- Section 142B — Faceless inquiry or Valuation
- Section 144C — Reference to dispute resolution panel
- Section 151A — Faceless assessment of income escaping assessment
- Section 157A — Faceless rectification, amendments and issuance of notice or intimation
- Section 231 — Faceless collection and recovery of tax
- Section 245MA — Dispute Resolution Committee
- Section 245R — Procedure on receipt of application
- Section 245W — Appeal
- Section 250 — Procedure in appeal
- Section 253 — Appeals to the Appellate Tribunal
- Section 255 — Procedure of Appellate Tribunal
- Section 264A — Faceless revision of orders
- Section 264B — Faceless effect of orders
- Section 274 — Procedure
- Section 279 — Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
- Section 293D — Faceless approval or registration
read both texts · §92CA (1961) vs §532 (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.
frequently asked
Is Section 532 of the Income-tax Act, 2025 a new provision?
No — it derives from Section 92CA, Section 142B, Section 144C, Section 151A, Section 157A, Section 231, Section 245MA, Section 245R, Section 245W, Section 250, Section 253, Section 255, Section 264A, Section 264B, Section 274, Section 279, Section 293D of the Income-tax Act, 1961.
What does Section 532 of the Income-tax Act, 2025 deal with?
Section 532 — "Power to frame Schemes.", under CHAPTER XXIII - MISCELLANEOUS of the Income-tax Act, 2025.
— 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.
same chapter · chapter xxiii - miscellaneous · income-tax act, 2025
- Section 528 — Power of Central Government or Board to condone delays in obtaining approval
- Section 529 — Power to withdraw approval
- Section 530 — Act to have effect pending legislative provision for charge of tax
- Section 531 — Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961
- Section 533 — Power to make rules
- Section 534 — Laying before Parliament
- Section 535 — Removal of difficulties
- Section 536 — Repeal and savings
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