What this means
Section 292B of IT Act 1961 (a return of income shall not be treated as invalid merely due to technical defects — wrong form, incomplete/incorrect information — if it is made in good faith) maps to Section 523 of IT Act 2025. The good-faith defect protection is unchanged. Verify on the income-tax portal before filing.
Change type — Section renumbered
The section number changed when the IT Act 1961 was reorganised into the IT Act 2025. The substance, rates, thresholds, and conditions are preserved. Any reference to the old section number in contracts, certificates, or returns before 1 April 2026 remains valid under the transitional provisions in §536.
Effective date
This change takes effect from 1 April 2026 (Tax Year 2026-27 onwards). For income earned before 1 April 2026, the old Section 292B continues to apply under the transitional provisions of Section 536 of the IT Act 2025. Returns for FY 2025-26 (AY 2026-27) are filed under the IT Act 1961 — old section numbers apply.
Confidence: medium. This mapping is inferred from structural analysis — verify against the official IT Act 2025 text on incometaxindia.gov.in before relying on it.
Frequently asked questions
Where did Section 292B go in the Income Tax Act 2025?▾
Section 292B of the IT Act 1961 maps to 523 in the IT Act 2025, effective 1 April 2026. Section 292B of IT Act 1961 (a return of income shall not be treated as invalid merely due to technical defects — wrong form, incomplete/incorrect information — if it is made in good faith) maps to Section 523 of IT Act 2025. The good-faith defect protection is unchanged. Verify on the income-tax portal before filing.
Does Section 292B still apply for FY 2025-26 (AY 2026-27)?▾
Yes. For income earned in FY 2025-26 (April 2025 to March 2026), the IT Act 1961 continues to apply — including Section 292B. The IT Act 2025 (and its new section numbering) applies from Tax Year 2026-27 (income earned on or after 1 April 2026). Verify on the income-tax portal before filing.
What is the new section number for 292B in the IT Act 2025?▾
The new corresponding provision is 523 under the Income Tax Act 2025. Change type: Section renumbered. The section number changed when the IT Act 1961 was reorganised into the IT Act 2025. The substance, rates, thresholds, and conditions are preserved. Any reference to the old section number in contracts, certificates, or returns before 1 April 2026 remains valid under the transitional provisions in §536. Verify on the income-tax portal before filing.