Section 118, Income-tax Act, 1961 — Control of income-tax authorities

Chapter XIII · Income-tax Authorities

118Control of income-tax authorities.

Section 118 · Chapter XIII · A.—Appointment and control · page 558 of the Act

The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification.

Section 118 of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.