Section 535 — Removal of Difficulties | ITA 2025

Section 535 of the Income-tax Act, 2025 corresponds to s. 298 of the Income-tax Act, 1961. STATUTORY ARCHITECTURE If any difficulty arises, CG may by Order make provisions to remove difficulty. 2-year sunset from commencement (1-4-2026 to…

Section 535 — - REMOVAL OF DIFFICULTIES

Section 535 of the Income-tax Act, 2025 corresponds to s. 298 of the Income-tax Act, 1961.

Statutory text — Income-tax Act, 2025

( 1) If any difficulty arises in giving effect to the provisions of this Act, the C entral Government may, by general or special order, do anything not incon- sistent with such provisions which appears to it to be necessary or expedient for the purpose of removing the difficulty.

(2) In particular, and without prejudice to the generality of the foregoing power, any order referred to in sub-section (1) may provide for the adaptations or modifications subject to which the Income-tax Act, 1961 (43 of 1961) shall apply in relation to the assessments for the tax year ending on the 31st March, 2026, or any earlier tax year.

(3) No order under sub-section (1) shall be made after the expiration of three years from the 1st April, 2026.

(4) Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament. Repeal and savings.

STATUTORY ARCHITECTURE

If any difficulty arises, CG may by Order make provisions to remove difficulty. 2-year sunset from commencement (1-4-2026 to 31-3-2028).

PRACTITIONER PLANNING NOTES

Sunset Clause: difficulty-removal Orders only during 2026-2028; enables transition fixes.

CROSS-REFERENCES

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

← All sections (537)Act 2025 hub

INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
2025 provision	1961 counterpart
s. 535 -- Removal of Difficulties	s. 298