Section 238 of Income Tax Act 2025 in hindi
The Board may, by notification, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as specified in such notification.
Summary
- The Central Board of Direct Taxes (the Board) is given the sole power to decide who reports to whom within the tax department.
- The Board exercises this control by issuing official notifications.
- These notifications specify which tax authority or authorities shall be subordinate to other tax authorities.
- This subordination can apply to individual officers or entire classes of authorities.
- This section ensures a clear, unified chain of command, allowing the Board to dynamically manage subordination across the tax department.
Practical examples
FAQ
1. Who has the power to define reporting relationships among tax authorities under Section 238?
The Central Board of Direct Taxes (the Board) holds this power.
2. How does the Board issue these subordination directives under Section 238?
The Board must issue these instructions by publishing an official "notification".
3. What does a subordination directive under Section 238 specify?
It specifies that certain income-tax authorities shall be subordinate to other specified income-tax authorities.
4. Can the Board change who reports to whom under Section 238?
Yes, the Board has the flexibility to direct subordination as it sees fit via official notification.
Test yourself
Q1.Which authority is empowered under Section 238 to direct subordination relationships?
Q2.By what legal instrument does the Board direct subordination under Section 238?
Q3.What is the main purpose of Section 238?
Q4.Under Section 238, who must be subordinate to whom?