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Income-tax Act Chapter XIV
The Income-tax Act, 2025

Chapter XIV Tax Administration

Sections
26 · sections 236 to 261
  1. A.—Authorities, jurisdiction and functions
  2. Section 236 Income-tax authorities
  3. Section 237 Appointment of income-tax authorities
  4. Section 238 Control of income-tax authorities
  5. Section 239 Instructions to subordinate authorities
  6. Section 240 Taxpayer’s Charter
  7. Section 241 Jurisdiction of income-tax authorities
  8. Section 242 Jurisdiction of Assessing Officers
  9. Section 243 Power to transfer cases
  10. Section 244 Change of incumbent of an office
  11. Section 245 Faceless jurisdiction of income-tax authorities
  12. B.—Powers
  13. Section 246 Power regarding discovery, production of evidence, etc
  14. Section 247 Search and seizure
  15. Section 248 Powers to requisition
  16. Section 249 Reasons not to be disclosed
  17. Section 250 Application of seized or requisitioned assets
  18. Section 251 Copying, extraction, retention and release of books of account and documents seized or requisitioned
  19. Section 252 Power to call for information
  20. Section 253 Powers of survey
  21. Section 254 Power to collect certain information
  22. Section 255 Power to inspect registers of companies
  23. Section 256 Power of certain income-tax authorities
  24. Section 257 Proceedings before income-tax authorities to be judicial proceedings
  25. Section 258 Disclosure of information relating to assessees
  26. Section 259 Power to call for information by prescribed income-tax authority
  27. Section 260 Faceless collection of information
  28. Section 261 Interpretation