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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XIV - TAX ADMINISTRATION
A.—Authorities, jurisdiction and functions
Section 236 of Income Tax Act - Income-tax authorities
Section 237 of Income Tax Act - Appointment of income-tax authorities
Section 238 of Income Tax Act - Control of income-tax authorities
Section 240 of Income Tax Act - Taxpayer’s Charter
Section 244 of Income Tax Act - Change of incumbent of an office
Section 239 of Income Tax Act - Instructions to subordinate authorities
Section 241 of Income Tax Act - Jurisdiction of income-tax authorities
Section 242 of Income Tax Act - Jurisdiction of Assessing Officers
Section 243 of Income Tax Act - Power to transfer cases
Section 245 of Income Tax Act - Faceless jurisdiction of income-tax authorities
