Power to Make Schemes for Removal of Difficulty

Section 531 — - POWER TO MAKE SCHEMES FOR REMOVAL OF DIFFICULTY

Section 531 of the Income-tax Act, 2025 corresponds to s. 295A of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

CG may make schemes for matters not provided for; vote-on-account, e-assessment etc.

PRACTITIONER PLANNING NOTES

• Faceless Assessment Scheme (FAS), Faceless Appeal Scheme (FAS-A), DRC Scheme, Vivad-se-Vishwas -- all framed under this rubric.

CROSS-REFERENCES

• s. 533 [295] -- Rules.
• s. 535 [298] -- Removal of difficulty.
• s. 536 [Repeal] -- Saving clause.