Section 238: Control of income-tax authorities

The Income-tax Act, 2025Central Act · Act 30 of 2025

Control of income-tax authorities.

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.

Where this provision sits

Act	The Income-tax Act, 2025
Section	238
Marginal note	Control of income-tax authorities
Jurisdiction	Central
Status	In force as published by the source

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