Section 240 — Taxpayer’s Charter
Old Act equivalent: Section 119A (new provision) of IT Act 1961 Sub-part: A—Authorities, jurisdiction and functions
Statutory Text
- The Board shall adopt and declare a Taxpayer’s Charter and issue such orders, instructions, directions or guidelines to other income-tax authorities as it considers fit for the administration of such Charter. Jurisdiction of income-tax authorities.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: CBDT and all assessees.
- Conditions: CBDT to adopt and publish Taxpayer’s Charter; specify time and manner.
- Time limits: As prescribed.
- Monetary limits: None.
- Exceptions: None.
Cross-References
None identified.
Amendment Notes
None noted from the extracted pages.