Section 297 → Section 536
Repeals and savings
Quick Answer
Section 297 of the Income Tax Act, 1961 (Repeals and savings) corresponds to Section 536 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Modified.
Sec 297
Provision Summary
Repealed the Indian Income-tax Act, 1922 and saved certain proceedings.
Sec 536
Provision Summary
This is the section that officially repeals the Income-tax Act, 1961. It ensures all pending proceedings, assessments, and penalties from before April 1, 2026, will continue under the 1961 Act rules.
Key Changes & Highlights
- Bridges the transition between the 1961 Act and the 2025 Act without disrupting ongoing litigation.
Frequently Asked Questions
What does Section 297 of the Income Tax Act 1961 deal with?
Section 297 (Repeals and savings) Repealed the Indian Income-tax Act, 1922 and saved certain proceedings.
What is the new section number for Section 297 under the Direct Tax Code 2025?
Section 297 of the ITA 1961 maps to Section 536 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 297 under the new tax code?
Section 297 is marked as "Modified" with status "Restructured". Impact: Critical - The legal bridge for transitioning to the new tax code.
What are the key changes to Section 297 under DTC 2025?
Bridges the transition between the 1961 Act and the 2025 Act without disrupting ongoing litigation.
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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