Section 296 → Section 534
Rules and notifications to be placed before Parliament
Quick Answer
Section 296 of the Income Tax Act, 1961 (Rules and notifications to be placed before Parliament) corresponds to Section 534 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 296
The starting point is Section 296 of the Income Tax Act, 1961 — rules and notifications to be placed before parliament. Mandates that all rules and certain notifications made by CBDT must be laid before Parliament.
The new code maps this to Section 534: the provision is retained and renumbered as Section 534 of the Income-tax Act, 2025, applying from 1st April 2026. Retained to ensure democratic oversight over executive rule-making.
On the ground, changes to Section 296 carry a Low impact. Legislative procedure.
Sec 296
Provision Summary
Mandates that all rules and certain notifications made by CBDT must be laid before Parliament.
Sec 534
Provision Summary
Retained to ensure democratic oversight over executive rule-making.
Key Changes & Highlights
- Includes rules of procedure framed by the Appellate Tribunal.
Frequently Asked Questions
What does Section 296 of the Income Tax Act 1961 deal with?
Section 296 of the Income Tax Act, 1961 covers rules and notifications to be placed before parliament. Mandates that all rules and certain notifications made by CBDT must be laid before Parliament.
Where does Section 296 of the ITA 1961 go under the Income-tax Act, 2025?
Section 296 of the Income Tax Act, 1961 maps to Section 534 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained to ensure democratic oversight over executive rule-making.
Why does the change to Section 296 matter for taxpayers?
The transition impact for Section 296 is rated Low. Legislative procedure.
What are the key changes to Section 296 under the Income-tax Act, 2025?
Includes rules of procedure framed by the Appellate Tribunal. These points are specific to Section 296 (Rules and notifications to be placed before Parliament).
Disclaimer: This mapping of Section 296 (Rules and notifications to be placed before Parliament) to Section 534 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 296 is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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