§ 535
Chapter XXIII — Miscellaneous
Removal of difficulties
Income-tax Act, 2025
The Central Government may issue orders to address any difficulty in applying the Income‑Tax Act, provided the orders do not conflict with the Act. These orders can modify how the Act applies to assessments for the tax year ending 31 March 2026 or any earlier year. No such order can be made after 1 April 2029 (three years from 1 April 2026), and every order must be laid before both Houses of Parliament as soon as practicable.
📜 Official text of the section +
535. (1) If any difficulty arises in giving effect to the provisions of this Act, the
Central Government may, by general or special order, do anything not incon-
sistent with such provisions which appears to it to be necessary or expedient for
the purpose of removing the difficulty.
(2) In particular, and without prejudice to the generality of the foregoing power, any
order referred to in sub-section (1) may provide for the adaptations or modifications
subject to which the Income-tax Act, 1961 (43 of 1961) shall apply in relation to the
assessments for the tax year ending on the 31st March, 2026, or any earlier tax year.
(3) No order under sub-section (1) shall be made after the expiration of three years
from the 1st April, 2026.
(4) Every order made under this section shall be laid, as soon as may be, after it is
made, before each House of Parliament.
Repeal and savings.
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