Section 292CC → Section 525
Authorisation and assessment in case of search or requisition
Quick Answer
Section 292CC of the Income Tax Act, 1961 (Authorisation and assessment in case of search or requisition) corresponds to Section 525 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 292CC
Provision Summary
Clarified that a search authorisation can be issued jointly for multiple persons, and assessment can be done separately.
Sec 525
Provision Summary
Retained. Legally solidifies complex multi-location, multi-entity corporate raids.
Key Changes & Highlights
- Procedural continuity maintained for joint search warrants.
Related Sections
Frequently Asked Questions
What does Section 292CC of the Income Tax Act 1961 deal with?
Section 292CC (Authorisation and assessment in case of search or requisition) Clarified that a search authorisation can be issued jointly for multiple persons, and assessment can be done separately.
What is the new section number for Section 292CC under the Direct Tax Code 2025?
Section 292CC of the ITA 1961 maps to Section 525 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 292CC under the new tax code?
Section 292CC is marked as "Retained" with status "Active". Impact: Medium - Crucial for the validity of large-scale search operations.
What are the key changes to Section 292CC under DTC 2025?
Procedural continuity maintained for joint search warrants.
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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