Section 293 → Section 526
Bar of suits in civil courts
Quick Answer
Section 293 of the Income Tax Act, 1961 (Bar of suits in civil courts) corresponds to Section 526 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 293
Under the Income Tax Act, 1961, Section 293 governs bar of suits in civil courts. No suit shall be brought in any civil court to set aside or modify any proceeding taken or order made under this Act.
Under the Income-tax Act, 2025 (effective 1st April 2026), Section 293 is retained and renumbered as Section 526 of the Income-tax Act, 2025. Retained. Tax matters must be resolved strictly within the hierarchy of the Income Tax Act (CIT(A), ITAT, HC), not in local civil courts.
The transition impact on Section 293 is assessed as Medium. Keeps tax litigation specialized.
Sec 293
Provision Summary
No suit shall be brought in any civil court to set aside or modify any proceeding taken or order made under this Act.
Sec 526
Provision Summary
Retained. Tax matters must be resolved strictly within the hierarchy of the Income Tax Act (CIT(A), ITAT, HC), not in local civil courts.
Key Changes & Highlights
- Protects tax officers acting in good faith from local harassment.
Frequently Asked Questions
Which subject does Section 293 of the 1961 Act cover?
Section 293 of the Income Tax Act, 1961 covers bar of suits in civil courts. No suit shall be brought in any civil court to set aside or modify any proceeding taken or order made under this Act.
What is the new section number for Section 293 under the Income-tax Act, 2025?
Section 293 of the Income Tax Act, 1961 maps to Section 526 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Tax matters must be resolved strictly within the hierarchy of the Income Tax Act (CIT(A), ITAT, HC), not in local civil courts.
How does the Income-tax Act, 2025 affect Section 293 in practice?
The transition impact for Section 293 is rated Medium. Keeps tax litigation specialized.
What is new about Section 293 under the Income-tax Act, 2025?
Protects tax officers acting in good faith from local harassment. These points are specific to Section 293 (Bar of suits in civil courts).
Disclaimer: This mapping of Section 293 (Bar of suits in civil courts) to Section 526 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 293 is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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