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CA Final · Direct Tax Laws & International Taxation · Income Tax Authorities

Case: The Central Government wants a particular income-tax authority to work under the control of another authority. Under the Income-tax Act, 2025, which body may, by notification, direct that specified income-tax authorities shall be subordinate to other specified authorities (section 238)?

The Board may, by notification, direct that specified income-tax authorities shall be subordinate to other specified authorities. Section 238 vests this control power in the Board and not in regional chief commissioners, appellate commissioners or Assessing Officers.

  1. AThe BoardCorrect
  2. BThe Principal Chief Commissioner of Income-tax of the region
  3. CThe Commissioner of Income-tax (Appeals)
  4. DThe Assessing Officer concerned

Explanation

Section 238 empowers the Board, by notification, to direct that any specified income-tax authority shall be subordinate to another specified authority. The other options are not given this power by the section. A regional Principal Chief Commissioner cannot create subordination through notification.

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