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 Income-tax Act, 2025, effective 1st April 2026. Status: Modified.
What changed for Section 297
In the 1961 statute, Section 297 deals with repeals and savings. Repealed the Indian Income-tax Act, 1922 and saved certain proceedings.
Under the Income-tax Act, 2025 (effective 1st April 2026), Section 297 is carried into Section 536 of the Income-tax Act, 2025 in modified form. 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.
The transition impact on Section 297 is assessed as Critical. The legal bridge for transitioning to the new tax code.
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Repealed the Indian Income-tax Act, 1922 and saved certain proceedings.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
Which subject does Section 297 of the 1961 Act cover?
Section 297 of the Income Tax Act, 1961 covers 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 Repealed the Indian Income-tax Act, 1922 and saved certain proceedings.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 Income-tax Act, 2025?
Section 297 of the Income Tax Act, 1961 maps to Section 536 of the Income-tax Act, 2025, effective 1st April 2026 (status: Modified). 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.
How does the Income-tax Act, 2025 affect Section 297 in practice?
The transition impact for Section 297 is rated Critical. The legal bridge for transitioning to the new tax code.
What is new about Section 297 under the Income-tax Act, 2025?
Bridges the transition between the 1961 Act and the 2025 Act without disrupting ongoing litigation. These points are specific to Section 297 (Repeals and savings).
Disclaimer: This mapping of Section 297 (Repeals and savings) to Section 536 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 297 is currently marked Modified, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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