Mera Samvidhaan All of Income-tax Act, 2025

Chapter XXIII · Miscellaneous

530Act to have effect pending legislative provision for charge of tax.

Section 530 · Chapter XXIII · page 618 of the Act

If on the 1st April in any tax year, provision has not yet been made by a Central Act for the charging of income-tax for that tax year, this Act shall nevertheless have effect until such provision is so made, as if the provision in force in the preceding tax year or the provision proposed in the Bill then before Parliament, whichever is more favourable to the assessee, were actually in force.

Section 530 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.