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        Income Tax

        Section 238 - Control of income-tax authorities.

        Income-tax Act, 2025
        Part A
        Authorities, jurisdiction and functions

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        Control of income-tax authorities: Board may notify subordinate arrangements, altering administrative reporting relationships among tax authorities. The Board is empowered to issue notifications directing that specified income-tax authority or authorities shall be subordinate to other specified income-tax authority or authorities, thereby altering hierarchical supervisory relationships and administrative control among tax authorities.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Control of income-tax authorities: Board may notify subordinate arrangements, altering administrative reporting relationships among tax authorities.

                              The Board is empowered to issue notifications directing that specified income-tax authority or authorities shall be subordinate to other specified income-tax authority or authorities, thereby altering hierarchical supervisory relationships and administrative control among tax authorities.


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