EaseValueOverview to be written in review. This topic groups the Income-tax Act, 2025 sections dealing with tax administration.
Sections in this topic
§236
Section 236 of the Income-tax Act, 2025 — Classes of Income-tax Authorities Explained
Income-tax authorities
§237
Section 237 of the Income-tax Act, 2025 — Appointment of Income-tax Authorities
Appointment of income-tax authorities
§238
Section 238 of the Income-tax Act, 2025 — Control of Income-tax Authorities (Subordination by CBDT Notification)
Control of income-tax authorities
§239
Section 239 of the Income-tax Act, 2025 — Instructions to Subordinate Authorities (CBDT Circulars & Condonation of Delay)
Instructions to subordinate authorities
§240
Section 240 of the Income-tax Act, 2025 — Taxpayer's Charter
Taxpayer’s Charter
§241
Section 241 of the Income-tax Act, 2025 — Jurisdiction of Income-tax Authorities
Jurisdiction of income-tax authorities
§242
Section 242 of the Income-tax Act, 2025 — Jurisdiction of Assessing Officers
Jurisdiction of Assessing Officers
§243
Section 243 of the Income-tax Act, 2025 — Power to Transfer Cases
Power to transfer cases
§244
Section 244 of the Income-tax Act, 2025 — Change of Incumbent of an Office (Continuation of Proceedings & Right to be Reheard)
Change of incumbent of an office
§245
Section 245 of the Income-tax Act, 2025 — Faceless Jurisdiction of Income-tax Authorities
Faceless jurisdiction of income-tax authorities
§246
Section 246 of the Income-tax Act, 2025 — Power Regarding Discovery, Production of Evidence, etc. (Summons Powers)
Power regarding discovery, production of evidence, etc
§247
Section 247 of the Income-tax Act, 2025 — Search and Seizure (Income-tax Raid Powers)
Search and seizure
§248
Section 248 of the Income-tax Act, 2025 — Powers to Requisition Books of Account and Assets
Powers to requisition
§249
Section 249 of the Income-tax Act, 2025 — Reasons Not to Be Disclosed (Search & Seizure Confidentiality)
Reasons not to be disclosed
§250
Section 250 of the Income-tax Act, 2025 — Application of Seized or Requisitioned Assets
Application of seized or requisitioned assets
§251
Section 251 of the Income-tax Act, 2025 — Copying, Retention and Release of Seized or Requisitioned Books, Documents and Assets
Seized or requisitioned
§252
Section 252 of the Income-tax Act, 2025 — Power to Call for Information
Section 252
§253
Section 253 of the Income-tax Act, 2025 — Powers of Survey (Tax Survey / Successor to Section 133A)
Section 253
§254
Section 254 of the Income-tax Act, 2025 — Power to Collect Certain Information
Power to collect certain information
§255
Section 255 of the Income-tax Act, 2025 — Power to Inspect Registers of Companies
Power to inspect registers of companies
§256
Section 256 of the Income-tax Act, 2025 — Power of Certain Income-tax Authorities to Make Enquiries
Power of certain income-tax authorities
§257
Section 257 of the Income-tax Act, 2025 — Proceedings Before Income-tax Authorities Deemed Judicial Proceedings
Proceedings before income-tax authorities to be judicial proceedings
§258
Section 258 of the Income-tax Act, 2025 — Disclosure of Information Relating to Assessees
Disclosure of information relating to assessees
§259
Section 259 of the Income-tax Act, 2025 — Power to Call for Information by Prescribed Income-tax Authority
Power to call for information by prescribed income-tax authority
§260
Section 260 of the Income-tax Act, 2025 — Faceless Collection of Information
Faceless collection of information
§261
Section 261 of the Income-tax Act, 2025 — Interpretation (Definitions for Search, Seizure and Requisition)
Interpretation
Disclaimer: Educational overview of the Income-tax Act, 2025 (effective 1 April 2026), not professional advice. Confirm your position with our team before acting.
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