Chapter XXIII — Miscellaneous

• Sec. 499 — Certain transfers to be void
• Sec. 500 — Provisional attachment to protect revenue in certain cases
• Sec. 501 — Service of notice, generally
• Sec. 502 — Authentication of notices and other documents
• Sec. 503 — Service of notice when family is disrupted or firm etc., is dissolved
• Sec. 504 — Service of notice in case of discontinued business
• Sec. 505 — Submission of statement by a non-resident having liaison office
• Sec. 506 — Furnishing of information or documents by an Indian concern in certain cases
• Sec. 507 — Submission of statements by producers of cinematograph films or persons engaged in specified activity
• Sec. 508 — Obligation to furnish statement of financial transaction or reportable account
• Sec. 509 — Obligation to furnish information on transaction of crypto-asset
• Sec. 510 — Annual information statement
• Sec. 511 — Furnishing of report in respect of international group
• Sec. 512 — Publication of information respecting assessees in certain cases
• Sec. 513 — Appearance by registered valuer in certain matters
• Sec. 514 — Registration of valuers
• Sec. 515 — Appearance by authorized representative
• Sec. 516 — Rounding off of amount of total income, or amount payable or refundable
• Sec. 517 — Receipt to be given
• Sec. 518 — Indemnity
• Sec. 519 — Power to tender immunity from prosecution
• Sec. 520 — Cognizance of offences
• Sec. 521 — Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply
• Sec. 522 — Circumstances in which return of income, assessment, approvals, etc., not to be invalid
• Sec. 523 — Notice deemed to be valid in certain circumstances
• Sec. 524 — Presumption as to assets, books of account, etc
• Sec. 525 — Authorisation and assessment in case of search or requisition
• Sec. 526 — Bar of suits in civil courts
• Sec. 527 — Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils
• Sec. 528 — Power of Central Government or Board to condone delays in obtaining approval
• Sec. 529 — Power to withdraw approval
• Sec. 530 — Act to have effect pending legislative provision for charge of tax
• Sec. 531 — Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961
• Sec. 532 — Power to frame schemes
• Sec. 533 — Power to make rules
• Sec. 534 — Laying before Parliament
• Sec. 535 — Removal of difficulties
• Sec. 536 — Repeal and savings