2025Section 238

238. Control of income-tax authorities.

In the 1961 Act1 match · Unreviewed

1961 Section 118Reworded · Unreviewed · Compare

From the Income Tax Department's correspondence.

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.

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·