§ 526
Chapter XXIII — Miscellaneous
Bar of suits in civil courts
Income-tax Act, 2025
No civil court may entertain any suit to set aside or alter a proceeding or order made under the Income‑Tax Act. Additionally, the government and its officers cannot be sued or prosecuted for actions taken or intended in good faith under the Act.
📜 Official text of the section +
526. No suit shall be brought in any civil court to set aside or modify any proceeding
taken or order made under this Act, and no prosecution, suit or other proceed-
ing shall lie against the Government or any officer of the Government for anything
in good faith done or intended to be done under this Act.
Power to make exemption, etc., in relation to participation in business of
prospecting for, extraction, etc., of mineral oils.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 499Certain transfers to be void§ 500Provisional attachment to protect revenue in certain cases§ 501Director or Director. Service of notice, generally§ 502Authentication of notices and other documents§ 503Service of notice when family is disrupted or firm etc., is dissolved§ 504Service of notice in case of discontinued business