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 Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 292CC
In the 1961 statute, Section 292CC deals with 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.
Under the Income-tax Act, 2025 (effective 1st April 2026), Section 292CC is retained and renumbered as Section 525 of the Income-tax Act, 2025. Retained. Legally solidifies complex multi-location, multi-entity corporate raids.
The transition impact on Section 292CC is assessed as Medium. Crucial for the validity of large-scale search operations.
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
Which subject does Section 292CC of the 1961 Act cover?
Section 292CC of the Income Tax Act, 1961 covers 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 Income-tax Act, 2025?
Section 292CC of the Income Tax Act, 1961 maps to Section 525 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Legally solidifies complex multi-location, multi-entity corporate raids.
How does the Income-tax Act, 2025 affect Section 292CC in practice?
The transition impact for Section 292CC is rated Medium. Crucial for the validity of large-scale search operations.
What is new about Section 292CC under the Income-tax Act, 2025?
Procedural continuity maintained for joint search warrants. These points are specific to Section 292CC (Authorisation and assessment in case of search or requisition).
Disclaimer: This mapping of Section 292CC (Authorisation and assessment in case of search or requisition) to Section 525 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 292CC is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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