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of <h1>Comparative Analysis: Clause 239 Enhances Tax Authority Powers with Robust Procedural Safeguards and Taxpayer Protections</h1> A legal analysis comparing Clause 239 of the Income Tax Bill, 2025 with Section 119 of the Income Tax Act, 1961 reveals significant administrative provisions. The clause empowers the tax authority to issue instructions for proper administration, with safeguards preventing interference in individual cases. Key features include power to issue orders, relax procedural requirements, and condone delays, while maintaining parliamentary oversight. The provision balances administrative control with taxpayer protection, ensuring uniform tax law implementation with procedural flexibility.
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