TaxationaryHomeReview

1961Section 245BB

245BB. Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances.

In the 2025 Act1 match · Unreviewed
  • 2025 No counterpartNot carried forward · Unreviewed · Compare

From the Income Tax Department's correspondence.

(1) In the event of the occurrence of any vacancy in the office of the Chairman by reason of his death, resignation or otherwise, the Vice-Chairman or, as the case may be, such one of the Vice-Chairmen as the Central Government may, by notification in the Official Gazette, authorise in this behalf, shall act as the Chairman until the date on which a new Chairman, appointed in accordance with the provisions of this Chapter to fill such vacancy, enters upon his office.

(2) When the Chairman is unable to discharge his functions owing to absence, illness or any other cause, the Vice-Chairman or, as the case may be, such one of the Vice-Chairmen as the Central Government may, by notification in the Official Gazette, authorise in this behalf, shall discharge the functions of the Chairman until the date on which the Chairman resumes his duties.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·