Amended and updated notes on section 118 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to control of income-tax authorities.
Recommended read: Corresponding Section 238 of the Income Tax Act 2025.
Chapter XIII (Sections 116 to 138) of the Income Tax Act 1961 deals with the provisions related to Income-tax Authorities. Section 118 of IT Act 1961-2020 provides for control of income-tax authorities.
Recently, we have discussed in detail section 117 (appointment of income-tax authorities) of IT Act 1961. Today, we learn the provisions of section 118 of Income-tax Act 1961. The amended provision of section 118 is effective for financial year 2022-23 relevant to the assessment year 2023-24.
In this article, you will learn detail of the provisions of section 118 of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962, regulations, notifications, circulars, orders and Press Release by CBDT, Income Tax Department and the Ministry of Law and Justice, Government of India.
Section-118: 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.
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