Chapter: XIV — Tax Administration Sections: 236–261 Old Act equivalent: Sections 116–138 of IT Act 1961 Status: ✅ Fully ingested (26 files)
Part A — Authorities, Jurisdiction and Functions (Sections 236–245)
| Section | Heading | Page |
|---|---|---|
| 236 | Income-tax authorities | s236-income-tax-authorities |
| 237 | Appointment of income-tax authorities | s237-appointment-authorities |
| 238 | Control of income-tax authorities | s238-control-authorities |
| 239 | Instructions to subordinate authorities | s239-instructions-subordinate |
| 240 | Taxpayer’s Charter | s240-taxpayer-charter |
| 241 | Jurisdiction of income-tax authorities | s241-jurisdiction-authorities |
| 242 | Jurisdiction of Assessing Officers | s242-jurisdiction-assessing-officers |
| 243 | Power to transfer cases | s243-transfer-cases |
| 244 | Change of incumbent of an office | s244-change-incumbent |
| 245 | Faceless jurisdiction of income-tax authorities | s245-faceless-jurisdiction |
Part B — Powers (Sections 246–261)
| Section | Heading | Page |
|---|---|---|
| 246 | Power regarding discovery, production of evidence, etc. | s246-discovery-evidence |
| 247 | Search and seizure | s247-search-seizure |
| 248 | Powers to requisition | s248-requisition |
| 249 | Reasons not to be disclosed | s249-reasons-not-disclosed |
| 250 | Application of seized or requisitioned assets | s250-application-seized-assets |
| 251 | Copying, extraction, retention and release of seized books | s251-copying-retention-release |
| 252 | Power to call for information | s252-call-for-information |
| 253 | Powers of survey | s253-survey |
| 254 | Power to collect certain information | s254-collect-information |
| 255 | Power to inspect registers of companies | s255-inspect-registers |
| 256 | Power of certain income-tax authorities | s256-power-certain-authorities |
| 257 | Proceedings to be judicial proceedings | s257-judicial-proceedings |
| 258 | Disclosure of information relating to assessees | s258-disclosure-information |
| 259 | Power to call for information by prescribed authority | s259-information-prescribed-authority |
| 260 | Faceless collection of information | s260-faceless-collection-information |
| 261 | Interpretation | s261-interpretation-authorities |
Key Concepts
- Authority hierarchy (s.236): CBDT → PCCIT/PDGIT → CCIT/DGIT → PCIT/PDIT → CIT/DIT/CIT(A) → Addl CIT/Addl DIT/JC(A) → JCIT/JDIT → DCIT/DDIT → ACIT/ADIT → ITO → TRO → Inspector
- CBDT instructions (s.239) — binding on subordinate authorities; cannot direct assessment of particular person in particular manner
- Faceless proceedings (s.245) — Central Government scheme for electronic jurisdiction; overrides procedural provisions
- Search & seizure (s.247) — the major enforcement power; 5-page section covering authorisation, execution, prohibitory orders, deemed income
- Survey (s.253) — entry into business premises, stock/cash verification, statement recording
- Confidentiality (s.258) — information sharing restricted to specified authorities in public interest
Related Topics
- Section 356 — appeals against orders of authorities
- Section 465 — penalty for failure to comply with authority powers
- Definitions — “Assessing Officer”, “CBDT”, “Commissioner” etc.