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Home Acts & Rules Bill Bills Income Tax Bill, 2025 Part A = Authorities, jurisdiction and functions Chapters List This

Authorities, jurisdiction and functions - 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....
 

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