Section 118: Control of income-tax authorities

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Control of income-tax authorities.

The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification.

Where this provision sits

Act	The Income-tax Act, 1961
Section	118
Marginal note	Control of income-tax authorities
Jurisdiction	Central
Status	Repealed

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