Section 536
Repeal of ITA 1961 and Savings
Section No.
536
Chapter
XXIII
ITA 1961 Predecessor
S.297
Chapter Context
Section 536 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.297.
Frequently Asked Questions
Section 536 of the Income Tax Act 2025 deals with "Repeal of ITA 1961 and Savings". It falls under Chapter XXIII (Miscellaneous). The equivalent provision in the old Income Tax Act 1961 was S.297. The Income Tax Act 2025 came into force on 1 April 2026, replacing the entire ITA 1961.
S.297 of the Income Tax Act 1961 corresponds to Section 536 of the Income Tax Act 2025 ("Repeal of ITA 1961 and Savings"). 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 536 ("Repeal of ITA 1961 and Savings") 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.