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 Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
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
What does Section 298 of the Income Tax Act 1961 deal with?
Section 298 (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 Direct Tax Code 2025?
Section 298 of the ITA 1961 maps to Section 535 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 298 under the new tax code?
Section 298 is marked as "Retained" with status "Active". Impact: Medium - Acts as an administrative shock absorber for the new code.
What are the key changes to Section 298 under DTC 2025?
Time-bound power to ensure the transition to the new Act is smooth.
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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