{"id":1536,"date":"2026-07-10T20:58:58","date_gmt":"2026-07-10T16:28:58","guid":{"rendered":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ.png"},"modified":"2026-07-10T20:59:25","modified_gmt":"2026-07-10T16:29:25","slug":"section-536-faq","status":"inherit","type":"attachment","link":"https:\/\/caalokkumar.com\/my-writing\/cbdt-faqs-on-section-536\/section-536-faq\/","title":{"rendered":"Section 536 FAQ"},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":[],"class_list":["post-1536","attachment","type-attachment","status-inherit","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Section 536 FAQ - CA ALOK KUMAR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ.png\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Section 536 FAQ - CA ALOK KUMAR\" \/>\n<meta property=\"og:description\" content=\"CBDT FAQs on Section 536 transition provisions under Income-tax Act 2025 explained by CA Alok Kumar\" \/>\n<meta property=\"og:url\" content=\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ.png\" \/>\n<meta property=\"og:site_name\" content=\"CA ALOK KUMAR\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/ca.aloknandan\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-10T16:29:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1536\" \/>\n\t<meta property=\"og:image:height\" content=\"1024\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@alokkrca2000\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/caalokkumar.com\\\/my-writing\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Section-536-FAQ.png\",\"url\":\"https:\\\/\\\/caalokkumar.com\\\/my-writing\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Section-536-FAQ.png\",\"name\":\"Section 536 FAQ - CA ALOK KUMAR\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/caalokkumar.com\\\/my-writing\\\/#website\"},\"datePublished\":\"2026-07-10T16:28:58+00:00\",\"dateModified\":\"2026-07-10T16:29:25+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/caalokkumar.com\\\/my-writing\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Section-536-FAQ.png#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/caalokkumar.com\\\/my-writing\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Section-536-FAQ.png\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/caalokkumar.com\\\/my-writing\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Section-536-FAQ.png#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/caalokkumar.com\\\/my-writing\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CBDT FAQs on Section 536 Transition Provisions under Income-tax Act 2025\",\"item\":\"https:\\\/\\\/caalokkumar.com\\\/my-writing\\\/cbdt-faqs-on-section-536\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Section 536 FAQ\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/caalokkumar.com\\\/my-writing\\\/#website\",\"url\":\"https:\\\/\\\/caalokkumar.com\\\/my-writing\\\/\",\"name\":\"CA ALOK KUMAR\",\"description\":\"FCA,AICA,AML SPECILAIST,LLM,ERI-INCOMETAX\",\"publisher\":{\"@id\":\"https:\\\/\\\/caalokkumar.com\\\/my-writing\\\/#\\\/schema\\\/person\\\/6ea496b3e634d37b3de236ed1bfaf657\"},\"alternateName\":\"CA Firm in Dwarka\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/caalokkumar.com\\\/my-writing\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\\\/\\\/caalokkumar.com\\\/my-writing\\\/#\\\/schema\\\/person\\\/6ea496b3e634d37b3de236ed1bfaf657\",\"name\":\"CA ALOK KUMAR\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/caalokkumar.com\\\/my-writing\\\/wp-content\\\/uploads\\\/2024\\\/07\\\/77835prc62484-1.png\",\"url\":\"https:\\\/\\\/caalokkumar.com\\\/my-writing\\\/wp-content\\\/uploads\\\/2024\\\/07\\\/77835prc62484-1.png\",\"contentUrl\":\"https:\\\/\\\/caalokkumar.com\\\/my-writing\\\/wp-content\\\/uploads\\\/2024\\\/07\\\/77835prc62484-1.png\",\"width\":134,\"height\":100,\"caption\":\"CA ALOK KUMAR\"},\"logo\":{\"@id\":\"https:\\\/\\\/caalokkumar.com\\\/my-writing\\\/wp-content\\\/uploads\\\/2024\\\/07\\\/77835prc62484-1.png\"},\"description\":\"CA Alok Kumar is a Fellow Chartered Accountant (FCA) in Dwarka, New Delhi, with 22+ years of professional experience in income tax, GST, audit and business compliance. Led by CA Alok Kumar (FCA, AICA, LLM, AML Specialist), the practice provides asTax Consultant in Dwarka and Delhi, ITR filing, income tax notice reply, GST registration and return filing, TDS compliance, statutory and tax audit, company\\\/LLP registration, startup advisory, accounting, NRI taxation, FEMA, GST Consultant in Dwarka Delhi and tax litigation services. The firm serves individuals, professionals, MSMEs, startups, companies and NRIs with ethical, confidential and practical advisory support. ITR-B Filing, ITR-U Filing, Faceless Assessment, Form 145-146 Filing etc in Dwarka Delhi.\",\"sameAs\":[\"https:\\\/\\\/caalokkumar.com\\\/my-writing\",\"https:\\\/\\\/www.facebook.com\\\/ca.aloknandan\",\"https:\\\/\\\/www.linkedin.com\\\/in\\\/caalokkumar\\\/\",\"https:\\\/\\\/x.com\\\/https:\\\/\\\/x.com\\\/alokkrca2000\",\"https:\\\/\\\/www.youtube.com\\\/@AlokKumar-xq8ke\\\/featured\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Section 536 FAQ - CA ALOK KUMAR","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ.png","og_locale":"en_US","og_type":"article","og_title":"Section 536 FAQ - CA ALOK KUMAR","og_description":"CBDT FAQs on Section 536 transition provisions under Income-tax Act 2025 explained by CA Alok Kumar","og_url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ.png","og_site_name":"CA ALOK KUMAR","article_publisher":"https:\/\/www.facebook.com\/ca.aloknandan","article_modified_time":"2026-07-10T16:29:25+00:00","og_image":[{"width":1536,"height":1024,"url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@alokkrca2000","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ.png","url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ.png","name":"Section 536 FAQ - CA ALOK KUMAR","isPartOf":{"@id":"https:\/\/caalokkumar.com\/my-writing\/#website"},"datePublished":"2026-07-10T16:28:58+00:00","dateModified":"2026-07-10T16:29:25+00:00","breadcrumb":{"@id":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ.png#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ.png"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ.png#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/caalokkumar.com\/my-writing\/"},{"@type":"ListItem","position":2,"name":"CBDT FAQs on Section 536 Transition Provisions under Income-tax Act 2025","item":"https:\/\/caalokkumar.com\/my-writing\/cbdt-faqs-on-section-536\/"},{"@type":"ListItem","position":3,"name":"Section 536 FAQ"}]},{"@type":"WebSite","@id":"https:\/\/caalokkumar.com\/my-writing\/#website","url":"https:\/\/caalokkumar.com\/my-writing\/","name":"CA ALOK KUMAR","description":"FCA,AICA,AML SPECILAIST,LLM,ERI-INCOMETAX","publisher":{"@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657"},"alternateName":"CA Firm in Dwarka","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/caalokkumar.com\/my-writing\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":["Person","Organization"],"@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657","name":"CA ALOK KUMAR","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png","url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png","contentUrl":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png","width":134,"height":100,"caption":"CA ALOK KUMAR"},"logo":{"@id":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png"},"description":"CA Alok Kumar is a Fellow Chartered Accountant (FCA) in Dwarka, New Delhi, with 22+ years of professional experience in income tax, GST, audit and business compliance. Led by CA Alok Kumar (FCA, AICA, LLM, AML Specialist), the practice provides asTax Consultant in Dwarka and Delhi, ITR filing, income tax notice reply, GST registration and return filing, TDS compliance, statutory and tax audit, company\/LLP registration, startup advisory, accounting, NRI taxation, FEMA, GST Consultant in Dwarka Delhi and tax litigation services. The firm serves individuals, professionals, MSMEs, startups, companies and NRIs with ethical, confidential and practical advisory support. ITR-B Filing, ITR-U Filing, Faceless Assessment, Form 145-146 Filing etc in Dwarka Delhi.","sameAs":["https:\/\/caalokkumar.com\/my-writing","https:\/\/www.facebook.com\/ca.aloknandan","https:\/\/www.linkedin.com\/in\/caalokkumar\/","https:\/\/x.com\/https:\/\/x.com\/alokkrca2000","https:\/\/www.youtube.com\/@AlokKumar-xq8ke\/featured"]}]}},"smush":{"stats":{"time":4.4199999999999999289457264239899814128875732421875,"bytes":0,"percent":0,"size_before":3558547,"size_after":3558547,"lossy":0,"keep_exif":0,"api_version":"1.0","is_premium":false},"sizes":{"thumbnail":{"time":0.0299999999999999988897769753748434595763683319091796875,"bytes":0,"percent":0,"size_before":33461,"size_after":33461},"medium":{"time":0.1499999999999999944488848768742172978818416595458984375,"bytes":0,"percent":0,"size_before":84694,"size_after":84694},"medium_large":{"time":0.35999999999999998667732370449812151491641998291015625,"bytes":0,"percent":0,"size_before":433409,"size_after":433409},"post-thumbnail":{"time":0.7800000000000000266453525910037569701671600341796875,"bytes":0,"percent":0,"size_before":407999,"size_after":407999},"large":{"time":1.04000000000000003552713678800500929355621337890625,"bytes":0,"percent":0,"size_before":708174,"size_after":708174},"full":{"time":2.060000000000000053290705182007513940334320068359375,"bytes":0,"percent":0,"size_before":1890810,"size_after":1890810}}},"description":{"rendered":"<p class=\"attachment\"><a href='https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ.png'><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ-300x200.png\" class=\"attachment-medium size-medium\" alt=\"CBDT FAQs on Section 536 transition provisions under Income-tax Act 2025 explained by CA Alok Kumar\" srcset=\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ-300x200.png 300w, https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ-1024x683.png 1024w, https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ-768x512.png 768w, https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ.png 1536w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p>CBDT FAQs on Section 536 transition provisions under Income-tax Act 2025 explained by CA Alok Kumar<\/p>\n"},"caption":{"rendered":"<p>CBDT FAQs on Section 536 transition provisions under Income-tax Act 2025 explained by CA Alok Kumar<\/p>\n"},"alt_text":"CBDT FAQs on Section 536 transition provisions under Income-tax Act 2025 explained by CA Alok Kumar","media_type":"image","mime_type":"image\/png","media_details":{"width":1536,"height":1024,"file":"2026\/07\/Section-536-FAQ.png","filesize":1890810,"sizes":{"medium":{"file":"Section-536-FAQ-300x200.png","width":300,"height":200,"filesize":84694,"mime_type":"image\/png","source_url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ-300x200.png"},"large":{"file":"Section-536-FAQ-1024x683.png","width":1024,"height":683,"filesize":708174,"mime_type":"image\/png","source_url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ-1024x683.png"},"thumbnail":{"file":"Section-536-FAQ-150x150.png","width":150,"height":150,"filesize":33461,"mime_type":"image\/png","source_url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ-150x150.png"},"medium_large":{"file":"Section-536-FAQ-768x512.png","width":768,"height":512,"filesize":433409,"mime_type":"image\/png","source_url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ-768x512.png"},"post-thumbnail":{"file":"Section-536-FAQ-800x450.png","width":800,"height":450,"filesize":407999,"mime_type":"image\/png","source_url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ-800x450.png"},"full":{"file":"Section-536-FAQ.png","width":1536,"height":1024,"mime_type":"image\/png","source_url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ.png"}},"image_meta":{"aperture":"0","credit":"","camera":"","caption":"","created_timestamp":"0","copyright":"","focal_length":"0","iso":"0","shutter_speed":"0","title":"","orientation":"0","keywords":[],"alt":""}},"post":1517,"source_url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2026\/07\/Section-536-FAQ.png","filename":"Section-536-FAQ.png","filesize":1890810,"_links":{"self":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/media\/1536","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/media"}],"about":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/types\/attachment"}],"author":[{"embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/comments?post=1536"}],"wp:attached-to":[{"embeddable":true,"post_type":"post","id":1517,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts\/1517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}