§ 525
Chapter XXIII — Miscellaneous
Authorisation and assessment in case of search or requisition
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
525. (1) Irrespective of anything contained in this Act,—
( a) it shall not be necessary to issue an authorisation under section 247 or
make a requisition under section 248 separately in the name of each
person;
( b) where an authorisation under section 247 has been issued or requisition
under section 248 has been made mentioning therein the name of more
than one person, the mention of such names of more than one person
on such authorisation or requisition shall not be deemed to construe
that it was issued in the name of an association of persons or body of
individuals consisting of such persons.
(2) Irrespective of an authorisation issued under section 247 or a requisition made
under section 248 mentioning therein the name of more than one person, the
assessment or reassessment shall be made separately in the name of each of the
persons mentioned in such authorisation or requisition.
Bar of suits in civil courts.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 499Certain transfers to be void§ 500Provisional attachment to protect revenue in certain cases§ 501Director or Director. Service of notice, generally§ 502Authentication of notices and other documents§ 503Service of notice when family is disrupted or firm etc., is dissolved§ 504Service of notice in case of discontinued business