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 Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
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
What does Section 293 of the Income Tax Act 1961 deal with?
Section 293 (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 Direct Tax Code 2025?
Section 293 of the ITA 1961 maps to Section 526 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 293 under the new tax code?
Section 293 is marked as "Retained" with status "Active". Impact: Medium - Keeps tax litigation specialized.
What are the key changes to Section 293 under DTC 2025?
Protects tax officers acting in good faith from local harassment.
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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