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— 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)
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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.
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