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Section296
The Income-tax Act, 1961

Rules and certain notifications to be placed before Parliament

Repealed From 01 Apr 1962 Act 43 of 1961 As on 17 Oct 2026

Act 43 of 1961 Ministry Finance Enacted 13 Sep 1961 In force 01 Apr 1962 Cited by 5 provisions

This provision is repealed. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026. It is reproduced because conduct before that date is still charged, tried and appealed under it.

Section 296 of the Income-tax Act, 1961 deals with rules and certain notifications to be placed before Parliament. The Central Government shall cause every rule made under this Act , the rules of procedure framed by the Settlement Commission under sub-section (7) of section 245F, the Authority for Advance Rulings under section 245V and the Appellate Tribunal under sub-section (5) of section 255 and every notific The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.

The Central Government shall cause every rule made under this Act , the rules of procedure framed by the Settlement Commission under sub-section (7) of section 245F, the Authority for Advance Rulings under section 245V and the Appellate Tribunal under sub-section (5) of section 255 and every notification issued before the 1st day of June, 2007 under sub-clause (iv) of clause (23C) of section 10 and every notification issued under sub-section (1C) of section 139 or third proviso to sub-section (1) of section 153A or second proviso to sub-section (1) of section 153C to be laid as soon as may be after the rule is made or the notification is issued before each House of Parliament while it is in session, for a total period of thirty days, which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or notification or both Houses agree that the rule or notification should not be made or issued, that rule or notification shall thereafter have effect, only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification.

Repeals and savings.

Section 296, The Income-tax Act, 1961 (Act 43 of 1961).

Now in the Income-tax Act

INCOME-TAX-ACT-2025 534 Laying before Parliament Official correspondence

Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.

Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 10 Incomes not included in total income
  2. s. 139 Return of income
  3. s. 153A Assessment in case of search or requisition
  4. s. 153C Assessment of income of any other person
  5. s. 245F Powers and procedure of Settlement Commission
  6. s. 245V Procedure of Authority
  7. s. 255 Procedure of Appellate Tribunal

Referred to by 5

  1. Finance Act s. 49 Amendment of section 296
  2. Finance Act s. 80 Amendment of section 296
  3. Finance Act s. 33 Amendment of section 296
  4. Finance Act s. 113 Amendment of section 296
  5. Finance Act s. 76 Amendment of section 296

Questions about Section 296

What does Section 296 of the Income-tax Act deal with?

Section 296 of the Income-tax Act is headed "Rules and certain notifications to be placed before Parliament". The Central Government shall cause every rule made under this Act , the rules of procedure framed by the Settlement Commission under sub-section (7) of section 245F, the Authority for Advance Rulings under section 245V and the Appellate Tribunal under sub-section (5) of section 255 and every notific

How do I find court cases under Section 296 of the Income-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 296, section 296 Income Tax Act, section 296 of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 296 of the Income-tax Act, and has it changed?

Its own text turns on section 10 (Incomes not included in total income), section 139 (Return of income), section 153A (Assessment in case of search or requisition), section 153C (Assessment of income of any other person), and on 3 further provisions, so none of them can safely be read on its own. 5 other provisions in this corpus refer back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 534 (Laying before Parliament), which replaced it; conduct before that date is still charged, tried and appealed under this section.

When did Section 296 of the Income-tax Act come into force?

Section 296 of the Income-tax Act, cited as Income Tax Act 296, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.