Chapter XIV

Section 236 is the substantive equivalent of 1961 s. 116 -- the foundational provision establishing the HIERARCHY OF INCOME-TAX AUTHORITIES from CBDT (apex) down to Inspectors (bottom of operational pyramid). The provision lists 12…

Section 237 is the substantive equivalent of 1961 s. 117 -- the provision dealing with appointment of income-tax authorities within Chapter XIV (Tax Administration) framework. Critical for operational tax administration; defines authority…

Section 238 is the substantive equivalent of 1961 s. 118 -- the provision dealing with control of income-tax authorities within Chapter XIV (Tax Administration) framework. Critical for operational tax administration; defines authority…

Section 239 is the substantive equivalent of 1961 s. 119 -- the foundational provision empowering CBDT (Central Board of Direct Taxes) to issue ORDERS / INSTRUCTIONS / DIRECTIONS to other income-tax authorities for proper administration…

Section 240 is the substantive equivalent of 1961 s. 119 A -- the provision dealing with taxpayer's charter (fa 2020) within Chapter XIV (Tax Administration) framework. Critical for operational tax administration; defines authority…

Section 241 is the substantive equivalent of 1961 s. 120 -- the foundational provision establishing the JURISDICTIONAL FRAMEWORK for income-tax authorities. The provision governs how cases are allocated to different authorities -- by…

Section 242 is the substantive equivalent of 1961 s. 124 -- the operational framework for allocating SPECIFIC ASSESSEE to SPECIFIC ASSESSING OFFICER (AO). The provision mandates that once AO has been vested with jurisdiction over assessee…

Section 243 is the substantive equivalent of 1961 s. 127 -- the procedural framework for TRANSFER OF CASES from one AO to another AO. The transfer power is exercised by SPECIFIED INCOME-TAX AUTHORITY (typically Pr CIT / CIT or higher)…

Section 244 is the substantive equivalent of 1961 s. 129 -- the provision dealing with change of incumbent of office within Chapter XIV (Tax Administration) framework. Critical for operational tax administration; defines authority…

Section 245 is the substantive equivalent of 1961 s. 130 -- the FACELESS JURISDICTION FRAMEWORK introduced FA 2020 / FA 2022 enabling income-tax authorities to operate WITHOUT TRADITIONAL JURISDICTIONAL CONSTRAINTS in faceless mode. The…

Section 246 is the substantive equivalent of 1961 s. 131 -- vesting in income-tax authorities (AO / Joint CIT / Pr CIT / etc.) the SAME POWERS as a CIVIL COURT under the Code of Civil Procedure 1908 / Bharatiya Nagarik Suraksha Sanhita…

Section 247 is the substantive equivalent of 1961 s. 132 -- the COERCIVE INVESTIGATION POWER allowing income-tax authorities to enter and search premises, seize books / documents / valuables, examine persons under oath, and freeze bank…

Section 248 is the substantive equivalent of 1961 s. 132 A -- the COMPANION COERCIVE POWER to s. 247 (search and seizure) authorising income-tax authorities to REQUISITION books / documents / assets that are in possession of OTHER…

Section 249 is the substantive equivalent of 1961 s. 132(13) -- the provision dealing with reasons not to be disclosed within Chapter XIV (Tax Administration) framework. Critical for operational tax administration; defines authority…

Section 250 is the substantive equivalent of 1961 s. 132 B -- the operational provision governing APPLICATION of assets seized under s. 247 (search) or requisitioned under s. 248 against tax / interest / penalty liability. The provision…

Section 251 governs the procedural lifecycle of SEIZED BOOKS / DOCUMENTS / ASSETS post-search under s. 247 / requisition under s. 248 . The provision authorises authorised officer / AO to: (a) make copies / extracts of seized items; (b)…

Section 252 is the substantive equivalent of 1961 s. 133 -- the foundational provision empowering income-tax authorities (AO / Joint CIT / Joint Director) to CALL FOR INFORMATION from any person regarding ANY MATTER OR PERSON useful for /…

Section 253 is the substantive equivalent of 1961 s. 133 A -- the SURVEY POWER which is the NON-COERCIVE counterpart of search-and-seizure ( s. 247 ). Income-tax authority may enter business / professional premises during business hours,…

Section 254 is the substantive equivalent of 1961 s. 133 B -- the provision dealing with power to collect certain information within Chapter XIV (Tax Administration) framework. Critical for operational tax administration; defines…

Section 255 is the substantive equivalent of 1961 s. 134 -- the provision dealing with power to inspect registers of companies within Chapter XIV (Tax Administration) framework. Critical for operational tax administration; defines…

Section 256 is the substantive equivalent of 1961 s. 135 -- the provision dealing with power of certain income-tax authorities within Chapter XIV (Tax Administration) framework. Critical for operational tax administration; defines…

Section 257 is the substantive equivalent of 1961 s. 136 -- the provision dealing with proceedings before income-tax authorities to be judicial proceedings within Chapter XIV (Tax Administration) framework. Critical for operational tax…

Section 258 is the substantive equivalent of 1961 s. 138 -- the foundational provision establishing the GENERAL CONFIDENTIALITY of taxpayer information held by Income-tax Department, with SPECIFIED EXCEPTIONS for inter-agency disclosure.…

Section 259 is the substantive equivalent of 1961 s. 133 -- the provision dealing with power to call for information by prescribed authority within Chapter XIV (Tax Administration) framework. Critical for operational tax administration;…

Section 260 is the substantive equivalent of 1961 s. 133 B -- the provision dealing with faceless collection of information (fa 2021) within Chapter XIV (Tax Administration) framework. Critical for operational tax administration; defines…

Section 261 is the DEFINITIONAL ANCHOR for Chapter XIV (Tax Administration ss. 236-260). The provision defines critical terms used throughout the chapter: 'authorised officer' / 'banker / banking institution' / 'books of account' /…