Section 532
Statutory Power for Faceless Proceedings
Section No.
532
Chapter
XXIII
ITA 1961 Predecessor
S.143(3A) + circulars
Chapter Context
Section 532 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 S.143(3A) + circulars.
Frequently Asked Questions
Section 532 of the Income Tax Act 2025 deals with "Statutory Power for Faceless Proceedings". It falls under Chapter XXIII (Miscellaneous). The equivalent provision in the old Income Tax Act 1961 was S.143(3A) + circulars. The Income Tax Act 2025 came into force on 1 April 2026, replacing the entire ITA 1961.
S.143(3A) + circulars of the Income Tax Act 1961 corresponds to Section 532 of the Income Tax Act 2025 ("Statutory Power for Faceless Proceedings"). 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 532 ("Statutory Power for Faceless Proceedings") 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.