Section 45 — Protection of action taken in good faith

Reviewed by CA Nikhil Gupta · Last reviewed 18 September 2026

No suit or other legal proceeding lies against the Central Government, the authority under section 44 or any of its officers for any loss or damage caused or likely to be caused by anything done or intended to be done in good faith under the Act or any rule or order made under it.

Chapter IXMiscellaneous

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Primary official sources

← Section 44 — Returns by prescribed authority to Central Government Section 46 — Power of Central Government to give directions →

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