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 Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
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 (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.
What is the new section number for Section 292BB under the Direct Tax Code 2025?
Section 292BB of the ITA 1961 maps to Section 523 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 292BB under the new tax code?
Section 292BB is marked as "Retained" with status "Active". Impact: High - Essential for the legal validity of the faceless assessment system.
What are the key changes to Section 292BB under DTC 2025?
Digital portal logs and SMS deliveries are now considered absolute proof of service.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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