Office Memorandum states that various representations were received by the TPL Division since the Income-tax Act, 2025 came into force from 01.04.2026, requesting clarification related to transition provisions under section 536. The undersigned forwards the FAQs related to section 536 of the Income-tax Act, 2025, as per Annexure, for necessary action towards issuance/publication. The Office Memorandum is issued with the approval of the Member(L), CBDT, and signed by Sumit Kumar Singh, IRS, DCIT(OSD)(TPL)-IV.

The Annexure contains 23 Frequently Asked Questions organised under 9 headings:

A. Summons & Notices.

B. Search, Requisition and Post-Search Proceedings.

C. Power to Call for Information.

D. Jurisdiction, PAN Migration and Search Cases.

E. Provisional Attachment, Attachment and Recovery.

F. Director’s Liability, Penalties, Tax Clearance, Prosecution and Retention.

G. Applications seeking benefits under Income-tax Act, 1961.

H. Pending Applications under section 12AB/80G of the Income-tax Act, 1961.

I. Pending Lower Deduction Certificates/No Deduction Certificate Applications.

The FAQs address matters relating to persons and proceedings under the Income-tax Act, 1961 and the Income-tax Act, 2025, including summons, search and post-search proceedings, power to call for information, jurisdiction/PAN migration, provisional attachment, recovery, director’s liability, penalty, tax clearance certificate, prosecution, retention of books of accounts, applications under sections 10(46), 10(46A), 80E, 80C(2), 80G(2) and 11(1)(c), applications under section 12AB/80G, and Lower Deduction Certificate/No Deduction Certificate applications.