Section 293 contains two bars. First, no suit may be brought in any civil court to set aside or modify any proceeding taken or order made under the Act. Second, no prosecution, suit or other proceeding lies against the Government or any officer of the Government for anything done, or intended to be done, in good faith under the Act.
The section applies to all proceedings and orders under the Act and to all officers acting under it.
Operative consequences
Challenges to orders and proceedings under the Act must be pursued through the remedies the Act itself provides, not by civil suit.
Officers are protected from prosecution, suit or other proceeding for acts done or intended in good faith.
The protection depends on good faith; acts outside it are not covered by the second limb.
Status
Section 293 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. 526.
Function in the statutory architecture
Section 293 contains two bars. First, no suit may be brought in any civil court to set aside or modify any proceeding taken or order made under the Act. Second, no prosecution, suit or other proceeding lies against the Government or any officer of the Government for anything done, or intended to be done, in good faith under the Act.
The section applies to all proceedings and orders under the Act and to all officers acting under it.
Operative consequences
Status
Section 293 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. 526.