Section 529: Power to withdraw approval

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

Power to withdraw approval.

Where the Central Government or the Board or an income-tax authority, has the power to grant any approval under any provision of this Act to any assessee, the Central Government or the Board or such income-tax authority may, withdraw such approval at any time after recording the reasons therefor, even if such provision does not specifically allow for its withdrawal, after giving such assessee a reasonable opportunity of being heard.

Where this provision sits

Act	The Income-tax Act, 2025
Section	529
Marginal note	Power to withdraw approval
Jurisdiction	Central
Status	In force as published by the source

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