CMA Final · Direct Tax Laws and International Taxation · CBDT and Other Authorities
Under the Income-tax Act, 2025, which authority may, by notification, direct that one specified income-tax authority shall be subordinate to another specified income-tax authority?
The Board makes this direction. Under section 238 of the Income-tax Act, 2025, the Board may by notification declare that specified income-tax authorities are subordinate to other specified authorities. Local officers such as Commissioners or Assessing Officers, and the Tribunal, do not hold this power.
- AThe BoardCorrect
- BThe Principal Commissioner of the area
- CThe Assessing Officer
- DThe Appellate Tribunal
Explanation
Section 238 provides that the Board may, by notification, direct that specified income-tax authorities shall be subordinate to other specified authorities. The Principal Commissioner, the Assessing Officer and the Tribunal have no such power under this section.
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