Section 501
Prior Notice Before Enforcement (NEW)
Section No.
501
Chapter
XXIII
ITA 1961 Predecessor
No equivalent
Chapter Context
Section 501 falls under Chapter XXIII — Miscellaneous of the Income Tax Act 2025. This act came into force on 1 April 2026, replacing the Income Tax Act 1961. The equivalent provision in the old act was No equivalent.
Frequently Asked Questions
Section 501 of the Income Tax Act 2025 deals with "Prior Notice Before Enforcement (NEW)". It falls under Chapter XXIII (Miscellaneous). The equivalent provision in the old Income Tax Act 1961 was No equivalent. The Income Tax Act 2025 came into force on 1 April 2026, replacing the entire ITA 1961.
No equivalent of the Income Tax Act 1961 corresponds to Section 501 of the Income Tax Act 2025 ("Prior Notice Before Enforcement (NEW)"). The ITA 2025 reorganised and renumbered most provisions from ITA 1961 while retaining their substantive legal effect. Tax professionals and taxpayers familiar with the old numbering can use this section-by-section mapping to navigate the new act.
Section 501 ("Prior Notice Before Enforcement (NEW)") is part of Chapter XXIII — Miscellaneous — of the Income Tax Act 2025. This chapter deals with miscellaneous provisions applicable for Tax Year 2026-27 and onwards.