TAX ADMINISTRATION - Income Tax Bill, 2025

Chapter: XIV
TAX ADMINISTRATION
Part: A
Authorities, jurisdiction and functions
Clause 236	:	Income-tax authorities. Clause 236 of the Bill provides for various classes of income-tax authorities beginning from, the Central Board of Direct Tax....
Clause 237	:	Appointment of income-tax authorities. Clause 237 of the Bill seeks to provide for the appointment of income-tax authorities by the Central Government by framing ru....
Clause 238	:	Control of income-tax authorities. Clause 238 of the Bill provides for the income-tax authorities to be subordinate to another income-tax authorities as per the....
Clause 239	:	Instructions to subordinate authorities. Clause 239 of the Bill provides for the power of the Board to issue orders, instructions and directions to other income-tax a....
Clause 240	:	Taxpayer’s Charter. Clause 240 of the Bill empowers the Board towards administration of Charter for Taxpayers.....
Clause 241	:	Jurisdiction of income-tax authorities. Clause 241 of the Bill provides for the power and performance of the income-tax authorities in accordance with such direction....
Clause 242	:	Jurisdiction of Assessing Officers. Clause 242 of the Bill provides for jurisdiction of Assessing Officers over an area.....
Clause 243	:	Power to transfer cases. Clause 243 of the Bill provides for the power of the specified income-tax authority to transfer any case from one Assessing O....
Clause 244	:	Change of incumbent of an office. Clause 244 of the Bill provides for the jurisdiction of the succeeding income-tax authority to continue with any proceeding f....
Clause 245	:	Faceless jurisdiction of income-tax authorities. Clause 245 of the Bill seeks to provide for the faceless jurisdiction of the income-tax authorities who will exercise all pow....
Part: B
Powers
Clause 246	:	Power regarding discovery, production of evidence, etc. Clause 246 of the Bill seeks to provide for powers of income tax authorities regarding discovery or production of evidence et....
Clause 247	:	Search and seizure. Clause 247 of the Bill provides for dealing with powers and procedures relating to search and seizure under the proposed legi....
Clause 248	:	Powers to requisition. Clause 248 of the Bill provides for powers to requisition books of account, etc., which have been taken into custody by any o....
Clause 249	:	Reasons not to be disclosed. Clause 249 of the Bill provides for reasons for search and seizure not to be disclosed.....
Clause 250	:	Application of seized or requisitioned assets. Clause 250 of the Bill seeks to provide for application of seized or requisitioned assets under the provisions of the propose....
Clause 251	:	Copying, extraction, retention and release of books of account and documents seized or requisitioned. Clause 251 of the Bill seeks to provide for authority and procedures to deal with books of accounts and documents seized or r....
Clause 252	:	Power to call for information. Clause 252 of the Bill provides for power to call for information of the income-tax authorities to call for information.....
Clause 253	:	Powers of survey. Clause 253 of the Bill provides for powers of survey, i.e., entry into business premises of an assessee, restrictions imposed....
Clause 254	:	Power to collect certain information. Clause 254 of the Bill seeks to provide for powers of authorities to collect certain information which may be useful, or rele....
Clause 255	:	Power to inspect registers of companies. Clause 255 of the Bill seeks to provide for power to inspect registers of companies by income-tax authorities.....
Clause 256	:	Power of competent authority. Clause 256 of the Bill seeks to provide for the powers of Assessing Officer under the proposed legislation in relation to mak....
Clause 257	:	Proceedings before income-tax authorities to be judicial proceedings. Clause 257 of the Bill provides to treat proceedings before the income-tax authorities at par with the judicial proceedings.....
Clause 258	:	Disclosure of information relating to assessees. Clause 258 of the Bill provides for restrictions on disclosure of information in respect of assessees by income-tax authoriti....
Clause 259	:	Power to call for information by prescribed income-tax authority. Clause 259 of the Bill provides the power of income-tax authority to call for information by prescribed income-tax authority.....
Clause 260	:	Faceless collection of information. Clause 260 of the Bill empowers the Board to make any scheme by notification for faceless collection of information under cer....
Clause 261	:	Interpretation. Clause 261 of the Bill provides for definitions of various expressions used in this Chapter XIV.....