Section 238, Income-tax Act, 2025 — Control of income-tax authorities

Chapter XIV · Tax Administration

238Control of income-tax authorities.

Section 238 · Chapter XIV · A.—Authorities, jurisdiction and functions · page 289 of the Act

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

Section 238 of The Income-tax Act, 2025 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.