Mera Samvidhaan All of Income-tax Act, 2025

Chapter XIV · Tax Administration

240Taxpayer's Charter.

Section 240 · Chapter XIV · A.—Authorities, jurisdiction and functions · page 291 of the Act

The Board shall adopt and declare a Taxpayer's Charter and issue such orders, instructions, directions or guidelines to other income-tax authorities as it considers fit for the administration of such Charter.

Section 240 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.