Chapter XIV: Tax Administration

Chapter XIV : Tax Administration

Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter XIV" is related to "Tax Administration".

1. "Chapter XIV" as per act

List of new section codes and a short description of each section.

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