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Budget-2023 Tax Amendments


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Income_tax_2025

Section / Rule Number Content


236. Income-tax authorities
237. Appointment of income-tax authorities.
238. Control of income-tax authorities.
239. Instructions to subordinate authorities
240. Taxpayer’s Charter
241. Jurisdiction of income-tax authorities.
242. Jurisdiction of Assessing Officers.
243. Power to transfer cases
244. Change of incumbent of an office
245. Faceless jurisdiction of income-tax authorities.
246. Power regarding discovery, production of evidence, etc.
247. Search and seizure
248. Powers to requisition
249. Reasons not to be disclosed.
250. Application of seized or requisitioned assets.
251. Copying, extraction, retention and release of books of account and documents seized or requisitioned.
252. Power to call for information
253. Powers of Survey
254. Power to collect certain information
255. Power to inspect registers of companies.
256. Power of certain income-tax authorities.
257. Proceedings before income-tax authorities to be judicial proceedings.
258. Disclosure of information relating to assessees.
259. Power to call for information by prescribed income-tax authority.
260. Faceless collection of information.
261. Interpretation