Income Tax Act, 2025
Section 5: Ins. by Act 23 of 2012, s. 112 (w.e.f. 11976).
5. Ins. by Act 23 of 2012, s. 112 (w.e.f. 11976).
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293. Bar of suits in civil courts.—No suit shall be brought in any civil court to set aside or modify
1[any proceeding taken or order made] under this Act; and no prosecution, suit or other proceeding shall
lie against 2[the Government or] any officer of the Government for anything in good faith done or
intended to be done under this Act.
3[293A. Power to make exemption, etc., in relation to participation in the business of
prospecting for, extraction, etc., of mineral oils.—(1) If the Central Government is satisfied that it is
necessary or expedient so to do in the public interest, it may, by notification in the Official Gazette, make
an exemption, reduction in rate or other modification in respect of income-tax in favour of any class of
persons specified in sub-section (2) or in regard to the whole or any part of the income of such class of
persons 4[or in regard to the status in which such class of persons or the members thereof are to be
assessed on their income from the business referred to in clause (a) of sub-section (2):
Provided that the notification for modification in respect of the status may be given effect from an
assessment year beginning on or after the 1st day of April, 1993.]
(2) The persons referred to in sub-section (1) are the following, namely:—
(a) persons with whom the Central Government has entered into agreements for the association
or participation of that Government or any person authorised by that Government in any business
consisting of the prospecting for or extraction or production of mineral oils;
(b) persons providing any services or facilities or supplying any ship, aircraft, machinery or plant
(whether by way of sale or hire) in connection with any business consisting of the prospecting for or
extraction or production of mineral oils carried on by that Government or any person specified by that
Government in this behalf by notification in the Official Gazette; and
(c) employees of the persons referred to in clause (a) or clause (b).
(3) Every notification issued under this section shall be laid before each House of Parliament.
5[Explanation.—For the purposes of this section,—
(a) “mineral oil” includes petroleum and natural gas;
(b) “status” means the category under which the assessee is assessed as “individual”, “Hindu
undivided family” and so on.]]
6[293B. Power of Central Government or Board to condone delays in obtaining approval.—
Where, under any provision of this Act, the approval of the Central Government or the Board is required
to be obtained before a specified date, it shall be open to the Central Government or, as the case may be,
the Board to condone, for sufficient cause, any delay in obtaining such approval.]
7[293C. Power to withdraw approval.—Where the Central Government or the Board or an incometax authority, who has been conferred upon the power under any provision of this Act to grant any
approval to any assessee, the Central Government or the Board or such authority may, notwithstanding
that a provision to withdraw such approval has not been specifically provided for in such provision,
withdraw such approval at any time:
If the Central Government is satisfied that it is
necessary or expedient so to do in the public interest, it may, by notification in the Official Gazette, make
an exemption, reduction in rate or other modification in respect of income-tax in favour of any class of
persons specified in sub-section
or in regard to the whole or any part of the income of such class of
persons 4[or in regard to the status in which such class of persons or the members thereof are to be
assessed on their income from the business referred to in clause
of sub-section
The persons referred to in sub-section
are the following, namely:—
persons with whom the Central Government has entered into agreements for the association
or participation of that Government or any person authorised by that Government in any business
consisting of the prospecting for or extraction or production of mineral oils;
persons providing any services or facilities or supplying any ship, aircraft, machinery or plant
(whether by way of sale or hire) in connection with any business consisting of the prospecting for or
extraction or production of mineral oils carried on by that Government or any person specified by that
Government in this behalf by notification in the Official Gazette; and
employees of the persons referred to in clause
or clause
Every notification issued under this section shall be laid before each House of Parliament.
5[Explanation.—For the purposes of this section,—
“mineral oil” includes petroleum and natural gas;
“status” means the category under which the assessee is assessed as “individual”, “Hindu
undivided family” and so on.]]
6[293B. Power of Central Government or Board to condone delays in obtaining approval.—
Where, under any provision of this Act, the approval of the Central Government or the Board is required
to be obtained before a specified date, it shall be open to the Central Government or, as the case may be,
the Board to condone, for sufficient cause, any delay in obtaining such approval.]
7[293C. Power to withdraw approval.—Where the Central Government or the Board or an incometax authority, who has been conferred upon the power under any provision of this Act to grant any
approval to any assessee, the Central Government or the Board or such authority may, notwithstanding
that a provision to withdraw such approval has not been specifically provided for in such provision,
withdraw such approval at any time: