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 Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
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 (Rules and notifications to be placed before Parliament) Mandates that all rules and certain notifications made by CBDT must be laid before Parliament.
What is the new section number for Section 296 under the Direct Tax Code 2025?
Section 296 of the ITA 1961 maps to Section 534 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 296 under the new tax code?
Section 296 is marked as "Retained" with status "Active". Impact: Low - Legislative procedure.
What are the key changes to Section 296 under DTC 2025?
Includes rules of procedure framed by the Appellate Tribunal.
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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