Income Tax Act 2025: Section 238 for Tax Year 2025-26

Section 238 of the Income Tax Act 2025 empowers the Board to designate specific income-tax authorities as subordinate to others through a notification.

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Control of income-tax authorities

[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]

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.


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