§ 256
Chapter XIV — Tax Administration
Power of certain income-tax authorities
Income-tax Act, 2025
Certain high-ranking income-tax authorities have the power to make enquiries under this Act. They have the same powers as an Assessing Officer in this regard. This includes the Principal Director General, Director General, and Chief Commissioner, among others. Proceedings before these authorities are considered judicial proceedings.
📜 Official text of the section +
256. The Principal Director General or Director General or Principal Director or
Director, the Principal Chief Commissioner or Chief Commissioner or Principal
Commissioner or Commissioner and the Joint Commissioner shall be competent
to make any enquiry under this Act, and for this purpose, shall have all the powers
that an Assessing Officer has under this Act in relation to the making of enquiries.
Proceedings before income-tax authorities to be judicial proceedings.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.