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Home > Income Tax Act 2025 > Section-238Last Updated: Feb 22nd 2025

Section-238 : Control of income-tax authorities

Section-238 provides for the income-tax authorities to be subordinate to another income-tax authorities as per the notification issued by the Board. Learn to understand the section-238 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-238 as per act

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.

2. Help and useful links for Section-238

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Self Service (DIY) Income Tax Filing made Easy



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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.