Control of income-tax authorities
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
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.
FAQs on Section 238 of Income Tax Act 2025
What does Section 238 of the Income Tax Act, 2025 empower the Board to do?
Section 238 empowers the Board to direct, by notification, that specified income-tax authorities shall be subordinate to other income-tax authorities as stated in the notification.
Can the subordination of income-tax authorities differ from the general hierarchy?
Yes, Section 238 allows the Board to specify a different subordination structure through a notification, overriding the general hierarchy.
What is the medium through which the Board exercises this power?
The Board exercises this power by issuing a notification.
Is the specification of subordination under Section 238 applicable automatically?
No, it becomes applicable only after the Board issues a specific notification.
Can the Board issue different subordination structures for different authorities?
Yes, the Board can direct different structures for various authorities as per the needs specified in the notification.
Does Section 238 require prior approval from any authority before the Board issues such notification?
No, the section does not specify any requirement for prior approval; it is at the discretion of the Board.
Is the notification issued under Section 238 public or internal?
Since it is a notification, it is generally made public and published in the Official Gazette.
Does Section 238 restrict the Board’s power to only certain levels of income-tax authorities?
No, the section does not specify any such restriction; it applies to any income-tax authority or authorities.
From which date is Section 238 effective?
Section 238 is effective from 1st April, 2026.
