Section 298 → Section 535
Power to remove difficulties
Quick Answer
Section 298 of the Income Tax Act, 1961 (Power to remove difficulties) corresponds to Section 535 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 298
The starting point is Section 298 of the Income Tax Act, 1961 — power to remove difficulties. Allows the Central Government to pass orders to remove any difficulty arising in giving effect to the provisions of the Act.
Under the Income-tax Act, 2025 (effective 1st April 2026), Section 298 is retained and renumbered as Section 535 of the Income-tax Act, 2025. Retained. A standard sunset clause is attached, allowing such orders only for a maximum of 3 years from the commencement of the 2025 Act.
The transition impact on Section 298 is assessed as Medium. Acts as an administrative shock absorber for the new code.
Sec 298
Provision Summary
Allows the Central Government to pass orders to remove any difficulty arising in giving effect to the provisions of the Act.
Sec 535
Provision Summary
Retained. A standard sunset clause is attached, allowing such orders only for a maximum of 3 years from the commencement of the 2025 Act.
Key Changes & Highlights
- Time-bound power to ensure the transition to the new Act is smooth.
Frequently Asked Questions
Which subject does Section 298 of the 1961 Act cover?
Section 298 of the Income Tax Act, 1961 covers power to remove difficulties. Allows the Central Government to pass orders to remove any difficulty arising in giving effect to the provisions of the Act.
What is the new section number for Section 298 under the Income-tax Act, 2025?
Section 298 of the Income Tax Act, 1961 maps to Section 535 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. A standard sunset clause is attached, allowing such orders only for a maximum of 3 years from the commencement of the 2025 Act.
How does the Income-tax Act, 2025 affect Section 298 in practice?
The transition impact for Section 298 is rated Medium. Acts as an administrative shock absorber for the new code.
What is new about Section 298 under the Income-tax Act, 2025?
Time-bound power to ensure the transition to the new Act is smooth. These points are specific to Section 298 (Power to remove difficulties).
Disclaimer: This mapping of Section 298 (Power to remove difficulties) to Section 535 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 298 is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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