CHAPTER XIII – Income-tax Authorities
Here’s the section-wise analysis of CHAPTER XIII – Income-tax Authorities of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 116 | Income-tax Authorities. | Section-236 |
| 117 | Appointment of income-tax authorities. | Section-237 |
| 118 | Control of income-tax authorities. | Section-238 |
| 119 | Instructions to subordinate authorities. | Section-239 |
| 119A | Charter for Taxpayer. | Section-240 |
| 120 | Jurisdiction of income-tax authorities. | Section-241 |
| 121 | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | Omitted |
| 121A | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | Omitted |
| 122 | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | Omitted |
| 123 | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | Omitted |
| 124 | Jurisdiction of Assessing Officers. | Section-242 |
| 125 | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | Omitted |
| 125A | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | Omitted |
| 126 | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | Omitted |
| 127 | Power to transfer cases. | Section-243 |
| 128 | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | Omitted |
| 129 | Change of incumbent of an office. | Section-244 |
| 130 | Faceless jurisdiction of income-tax authorities. | Section-245 |
| 130A | Income-tax Officer competent to perform any function or functions.[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967.] | Omitted |
| 131 | Power regarding discovery, production of evidence, etc. | Section-246 |
| 132 | Search and seizure. | Section-247, Section-249, Section-251 |
| 132A | Powers to requisition books of account, etc. | Section-248, Section-249 |
| 132B | Application of seized or requisitioned assets. | Section-250 |
| 133 | Power to call for information. | Section-252 |
| 133A | Power of survey. | Section-253 |
| 133B | Power to collect certain information. | Section-254 |
| 133C | Power to call for information by prescribed income-tax authority. | Section-259 |
| 134 | Power to inspect registers of companies. | Section-255 |
| 135 | Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner. | Section-256 |
| 135A | Faceless collection of information. | Section-260 |
| 136 | Proceedings before income-tax authorities to be judicial proceedings. | Section-257 |
| 137 | Disclosure of information prohibited. | Omitted |
| 138 | Disclosure of information respecting assessees. | Section-258 |
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