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CS Executive · Tax Laws and Practice · Direct Tax at a Glance

Under the Income-tax Act, 2025, how is one income-tax authority made subordinate to another for purposes of control?

The Board does it by notification. The Income-tax Act, 2025 lets the Board notify that any specified income-tax authority or authorities shall be subordinate to other specified authorities, creating the control hierarchy without case-wise orders, assessee applications or parliamentary resolutions.

  1. ABy the Board issuing a notification directing that specified authorities are subordinate to other specified authoritiesCorrect
  2. BBy the Assessing Officer passing an order in each case
  3. CBy the assessee applying to the Commissioner (Appeals)
  4. DBy a resolution of Parliament in every case

Explanation

The Act empowers the Board, by notification, to direct that specified income-tax authorities are subordinate to other specified authorities. It does not require a case-wise order, an assessee's application or a parliamentary resolution.

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