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Section 526 — Bar of suits in civil courts

Income-tax Act, 2025 (amended upto 2026)
In plain terms: This section bars civil suits to set aside or modify any proceeding or order made under the Act, and bars suits and proceedings against the Government or its officers as the section provides.

No suit shall be brought in any civil court to set aside or modify any proceeding taken or order made under this Act, and no prosecution, suit or other proceeding shall lie against the Government or any officer of the Government for anything in good faith done or intended to be done under this Act.

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