Section 289 is a single-sentence provision: a receipt shall be given for any money paid or recovered under the Act. It applies to every payment made to, and every recovery effected by, the income-tax authorities under the Act, whether paid voluntarily or recovered.
Operative consequences
Any person who pays, or from whom money is recovered under the Act, is entitled to a receipt.
The duty applies equally to voluntary payment and to amounts recovered through recovery proceedings.
Status
Section 289 is operative for assessment year 2026-27. It is not time-limited. The Finance Act, 2026 did not amend this section.
The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject the 2025 Act provision is s. 517.
Function in the statutory architecture
Section 289 is a single-sentence provision: a receipt shall be given for any money paid or recovered under the Act. It applies to every payment made to, and every recovery effected by, the income-tax authorities under the Act, whether paid voluntarily or recovered.
Operative consequences
Status
Section 289 is operative for assessment year 2026-27. It is not time-limited. The Finance Act, 2026 did not amend this section.
The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject the 2025 Act provision is s. 517.