Control of income-tax authorities

Section 238 — Control of income-tax authorities

Old Act equivalent: Section 118 of IT Act 1961 Sub-part: A—Authorities, jurisdiction and functions

Statutory Text

238. 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. Instructions to subordinate authorities.

Provisos

None.

Explanations

None.

Tables

None.

Key Structure

• Applies to: All income-tax authorities.
• Conditions: Board controls all authorities; hierarchy of control specified.
• Time limits: None.
• Monetary limits: None.
• Exceptions: None.

Cross-References

None identified.

Amendment Notes

None noted from the extracted pages.

Practical Notes