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

The Board issues a notification directing that the Commissioner of Income-tax (Appeals) at a city shall be subordinate to a specified Principal Chief Commissioner. Which section of the Income-tax Act, 2025 empowers the Board to do this, and by what instrument?

Section 238 empowers the Board to direct, by notification, that any specified income-tax authority shall be subordinate to another specified authority. Section 237 concerns appointments, section 241 concerns jurisdiction and functions, and section 257 treats proceedings as judicial, so none of them governs subordination.

  1. ASection 238, by notificationCorrect
  2. BSection 237, by general order
  3. CSection 241(5), by special order
  4. DSection 257, by circular

Explanation

Section 238 says the Board may, by notification, direct that specified income-tax authorities shall be subordinate to other specified authorities. Section 237 deals with appointment, section 241(5) with orders on functions, and section 257 with proceedings being judicial.

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