Section 536 - Savings clause - pre-April-2026 proceedings under 1961 Act

Savings clause - pre-April-2026 proceedings under 1961 Act. Section 536 of the Income Tax Act 2025 sits in Chapter XXIII (Repeal, Savings and Miscellaneous) and is the successor to Section 297 of the IT Act 1961. 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 535** - immediately preceding 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/297`.
• API: `GET https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/536` - JSON record with cross-references and tags.
• [ ] Apply the section as set out in the statutory text.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/536

{
  "act_2025_ref": "536",
  "old_reference": "Section 536, Income Tax Act 1961",
  "title": "Section 536 - Savings clause - pre-April-2026 proceedings under 1961 Act",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}