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of <h1>Tax Authorities Gain Streamlined Hierarchy Powers Under New Clause 238, Modernizing Administrative Notification Mechanisms for Direct Taxation</h1> The Income Tax Bill, 2025's Clause 238 addresses the administrative hierarchy of income-tax authorities, empowering the Central Board of Direct Taxes to specify subordination among tax authorities through notifications. Compared to the existing Section 118 of the 1961 Act, the new clause maintains similar substantive powers but potentially modernizes the notification process by omitting explicit reference to the Official Gazette. The provision ensures administrative flexibility, clarity in jurisdictional matters, and enables efficient tax administration restructuring.
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