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ITA 2025 regimeAct — chapter commentaryVolume XIV1 min read

ITA 2025 — Chapter XIV commentary (Vol XIV)

Chapter XIV

CHAPTER XIV — TAX ADMINISTRATION INCOME-TAX ACT, 2025 INCOME-TAX ACT, 1961 s. 237 — Authorities (PCC / CC / PC / C / JC / DC / AC / ITO / Inspector) s. 117 s. 239 — CBDT circulars binding on AOs s. 119 s. 241 — Jurisdiction s. 120, 127 s. 243 — Search and seizure s. 132 s. 244 — Requisition s.…

CHAPTER XIV — TAX ADMINISTRATION

Chapter XIV — At a Glance

INCOME-TAX ACT, 2025

INCOME-TAX ACT, 1961

s. 237 — Authorities (PCC / CC / PC / C / JC / DC / AC / ITO / Inspector)

s. 117

s. 239 — CBDT circulars binding on AOs

s. 119

s. 241 — Jurisdiction

s. 120, 127

s. 243 — Search and seizure

s. 132

s. 244 — Requisition

s. 132A

s. 247 — Survey

s. 133A

s. 252-255 — Faceless procedures (NFAC / RFC)

ss. 144B, 151A

Practitioner notes

  • Search action: invoke s. 132 jurisprudence — pre-search conditions, recording of reasons, Authorisation under s. 132(1) — preserved under new s. 243.
  • Survey: limited to business hours; books to be examined on premises; no power to seize cash/books unless converted to search.
  • Faceless: respond within statutory time; request video hearing where personal explanation needed; track NFAC portal regularly.
  • Section 256-260 information powers: privacy / banking secrecy yields to tax authority's information demand.
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