Instructions to subordinate authorities
[Section-239 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 239(1) of Income Tax Act 2025
239(1) The Board may issue such orders, instructions and directions to other income-tax authorities as it considers fit for the proper administration of this Act, and such authorities and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions.
Section 239(2) of Income Tax Act 2025
239(2) No orders, instructions or directions under sub-section (1) shall be issued to—
- (a) require any income-tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or
- (b) interfere with the discretion of the Joint Commissioner (Appeals) or Commissioner (Appeals) in the exercise of his appellate functions.
Section 239(3) of Income Tax Act 2025
239(3) Without prejudice to the foregoing power, the Board may,—
- 239(3)(a) if it considers necessary or expedient so to do for the proper and efficient management of the work of assessment and collection of revenue, issue, from time to time (whether by way of relaxation of any of the provisions of section 263, 270, 271, 279, 280, 287, 298, 398(3), 406, 407, 423, 424, 425, 427, 428, 439, 448, 449 or otherwise), general or special orders in respect of any class of incomes or class of cases,––
- (i) setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures to be followed by other income-tax authorities in the work relating to assessment or collection of revenue or the initiation of proceedings for the imposition of penalties; and
- (ii) any such order may, if the Board is of the opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information;
- 239(3)(b) if it considers desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise any income-tax authority, not being a Joint Commissioner (Appeals) or a Commissioner (Appeals) to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified in this Act for making such application or claim and deal with the same on merits as per law;
- 239(3)(c) if it considers desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order for reasons to be specified therein, relax any requirement contained in any of the provisions of Chapter IV or VIII, where the assessee has failed to comply with any requirement specified in such provision for claiming deduction thereunder, subject to the following conditions:—
- (i) the default in complying with such requirement was due to circumstances beyond the control of the assessee; and
- (ii) the assessee has complied with such requirement before the completion of assessment in relation to the tax year in which such deduction is claimed.
Section 239(4) of Income Tax Act 2025
239(4) The Central Government shall cause every order issued under sub-section (3)(c) to be laid before each House of Parliament.
FAQs on Section 239 of Income Tax Act 2025
What is the purpose of Section 239 of the Income Tax Act, 2025?
Section 239 empowers the Board to issue orders, instructions, and directions to income-tax authorities for the proper administration of the Act.
Who can issue orders under Section 239(1)?
The Board (Central Board of Direct Taxes) is empowered to issue such orders, instructions, and directions.
Are income-tax authorities required to follow the Board’s instructions under Section 239(1)?
Yes, all income-tax authorities and other persons executing the Act must observe and follow the Board’s instructions.
Can the Board instruct an authority to make a particular assessment or dispose of a case in a certain way?
No, Section 239(2)(a) prohibits the Board from issuing instructions that direct an authority to make a specific assessment or dispose of a case in a particular manner.
Can the Board interfere with appellate discretion?
No, under Section 239(2)(b), the Board cannot interfere with the discretion of the Joint Commissioner (Appeals) or Commissioner (Appeals) in appellate matters.
Can the Board issue general orders related to assessment or revenue collection?
Yes, under Section 239(3)(a), the Board may issue general or special orders for assessment or collection of revenue, provided these are not prejudicial to assessees.
Can the Board publish such orders for public information?
Yes, such orders may be published and circulated if the Board considers it necessary in the public interest.
Can the Board allow delayed claims for exemption, deduction, or refund?
Yes, under Section 239(3)(b), the Board can authorize authorities to admit such claims after the statutory deadline if doing so avoids genuine hardship.
Can the Board relax certain requirements for claiming deductions?
Yes, as per Section 239(3)(c), the Board can relax compliance requirements from Chapter IV or VIII if non-compliance was due to circumstances beyond the assessee’s control and the requirement was fulfilled before assessment completion.
What conditions must be satisfied for relaxation under Section 239(3)(c)?
Two conditions must be met: (i) default was due to uncontrollable circumstances; and (ii) compliance occurred before the assessment for the relevant tax year was completed.
Are orders under Section 239(3)(c) placed before Parliament?
Yes, under Section 239(4), every such order must be laid before each House of Parliament.
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