Section 533 - Indemnity for actions in good faith

Indemnity for actions in good faith. Section 533 of the Income Tax Act 2025 sits in Chapter XXIII (Repeal, Savings and Miscellaneous). In force from 1 April 2026.

Key provisions

• *Assessees as specified** in the section. Refer to the full statutory text for the precise scope.
• **Section 532** - immediately preceding provision in the same chapter.
• **Section 534** - immediately following provision in the same chapter.
• The full chapter spans Sections 526 to 536.
• Statutory text: published in the Income Tax Act 2025 by the Ministry of Law and Justice. Available at e-gazette.nic.in and incometaxindia.gov.in.
• Rules: corresponding rules are notified under the Income Tax Rules 2026 by CBDT.
• ThynkTax mirror: `/income-tax/sections/533`.
• API: `GET https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/533` - JSON record with cross-references and tags.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/533

{
  "act_2025_ref": "533",
  "old_reference": "Section 533, Income Tax Act 1961",
  "title": "Section 533 - Indemnity for actions in good faith",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}