Section 292BB → Section 523
Notice deemed to be valid in certain circumstances
Quick Answer
Section 292BB of the Income Tax Act, 1961 (Notice deemed to be valid in certain circumstances) corresponds to Section 523 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 292BB
Section 292BB of the 1961 Act sets out the rules on notice deemed to be valid in certain circumstances. If a taxpayer has appeared in a proceeding or cooperated with an inquiry, they cannot later claim that the notice was not served properly.
The new code maps this to Section 523: the provision is retained and renumbered as Section 523 of the Income-tax Act, 2025, applying from 1st April 2026. Retained. Once the assessee responds to a faceless notice, they lose the right to challenge the service of that notice.
On the ground, changes to Section 292BB carry a High impact. Essential for the legal validity of the faceless assessment system.
Sec 292BB
Provision Summary
If a taxpayer has appeared in a proceeding or cooperated with an inquiry, they cannot later claim that the notice was not served properly.
Sec 523
Provision Summary
Retained. Once the assessee responds to a faceless notice, they lose the right to challenge the service of that notice.
Key Changes & Highlights
- Digital portal logs and SMS deliveries are now considered absolute proof of service.
Frequently Asked Questions
What does Section 292BB of the Income Tax Act 1961 deal with?
Section 292BB of the Income Tax Act, 1961 covers notice deemed to be valid in certain circumstances. If a taxpayer has appeared in a proceeding or cooperated with an inquiry, they cannot later claim that the notice was not served properly.
Where does Section 292BB of the ITA 1961 go under the Income-tax Act, 2025?
Section 292BB of the Income Tax Act, 1961 maps to Section 523 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Once the assessee responds to a faceless notice, they lose the right to challenge the service of that notice.
Why does the change to Section 292BB matter for taxpayers?
The transition impact for Section 292BB is rated High. Essential for the legal validity of the faceless assessment system.
What are the key changes to Section 292BB under the Income-tax Act, 2025?
Digital portal logs and SMS deliveries are now considered absolute proof of service. These points are specific to Section 292BB (Notice deemed to be valid in certain circumstances).
Disclaimer: This mapping of Section 292BB (Notice deemed to be valid in certain circumstances) to Section 523 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 292BB is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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