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Income-tax Act, 1961 · Chapter XXIII: Miscellaneous

Section 293: Bar of suits in civil courts

The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.

In plain words

This section stops people from using civil courts to challenge actions taken under the Act. It also protects the Government and its officers from legal trouble if they act in good faith while carrying out their duties under the law.

  • Civil courts cannot hear suits to set aside or modify proceedings or orders made under this Act.
  • No prosecution, suit, or other proceeding can be filed against the Government for good faith actions under the Act.
  • No legal action can be taken against any officer of the Government for things done or intended to be done in good faith under the Act.

A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.

Official text

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.

Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 293