§ 238
Chapter XIV — Tax Administration
Control of income-tax authorities
Income-tax Act, 2025
The Board has the power to direct the subordination of certain income-tax authorities to others. This is done through a notification that specifies the authorities involved. The goal is to establish a clear hierarchy and chain of command within the income-tax authority structure.
- The Board's direction is provided through a notification.
📜 Official text of the section +
238. The Board may, by notification, direct that any income-tax authority or
authorities specified in the notification shall be subordinate to such other
income-tax authority or authorities as specified in such notification.
Instructions to subordinate authorities.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.