Section 523: Notice deemed to be valid in certain circumstances

The Income-tax Act, 2025Central Act · Act 30 of 2025

Notice deemed to be valid in certain circumstances.

(1) Where an assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under this Act, which is required to be served upon him, has been duly served upon him in time as per the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was—

(a) not served upon him; or

(b) not served upon him in time; or

(2) The provisions of sub-section (1) shall not apply where the assessee has raised such objection before the completion of such assessment or reassessment.

Where this provision sits

Act	The Income-tax Act, 2025
Section	523
Marginal note	Notice deemed to be valid in certain circumstances
Jurisdiction	Central
Status	In force as published by the source

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